With respect to the Single Audit Act of 1984 and amendment of 1996 relating to state and local governments and not-for-profit organizations:
a.Distinguish between major and nonmajor programs.
b.List the criteria used to determine whether an entity is subject to the Single Audit Act.
c.List the audit reports that should be included in a single audit report.
d.List some of the sources of information that an auditor would need to conduct an audit of a government subject to the Single Audit Act. List both GAAP and audit sources.
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