SINGLE AUDIT OVERHAUL - The OMB released final audit requirements for not-for-profits and state and local governments that receive federal financial awards. This article describes the legislative and regulatory changes resulting from the new guidance and explains how they will affect auditors who perform single audits. Also included is an outline of recent AICPA single audit guidance. Case study: ...
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|Authors:||McKnight Foelster, Mary; Scott, George A.|
Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 185.1998, 5, p. 75-80
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