This Governmental Audit Quality Center (GAQC) archived web event titled, Single Audit Fundamentals Part 4: Overview of Sampling and Single Audit Reporting Requirements, held on August 27, 2020, delves into single audit sampling and reporting for beginners. It is intended for staff new to performing single audits or those that just need a refresher. The basics of audit performance are covered without delving into the nuances of COVID-19 funding. Once staff are trained at a basic level, they can take advantage of other more advanced training that introduce COVID-19 concepts offered by the GAQC. This fourth part of the four-part series covers:
Sampling concepts in a single audit including evaluating results of testing.
Single audit reporting requirements under the Uniform Guidance.
The importance of single audit quality, best practices, and single audit resources.