This audit guide provides an overview of auditor's responsibilities and describes the applicability of the Single Audit Act Amendments of 1996 and OMB Circular A-133. In addition, find out the auditor's responsibility for testing and reporting on the schedule of expenditures, reporting requirements of the Government Auditing Standards and Circular A-133, and what the auditor's responsibility is for considering internal control and for performing tests of compliance with applicable laws, regulations, and program compliance requirements. Moreover, the guide reflects recently issued pronouncements including SAS No. 99 related guidance.
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