If dual purpose testing was used, did the documentation of internal control auditor’s and compliance tests include a clear distinction between the audit objectives and AAG-GAS AT1-3d test results for each test so that separate 11.52-.57 conclusions were reached on the internal control attributes and compliance attributes tested? Testing of Internal Control over Compliance For those compliance requirements that the auditor determined to be direct and material to the major AT1-4 Federal program, does the audit documentation support that the auditor: Gained an understanding of internal controls 2 CFR over the Federal program sufficient to plan AT1-4a the audit to support a low assessed level of AU-C control risk of noncompliance for major 315.13-.25 programs? Identified and planned the tests of relevant 2 CFR controls to (1) support a low assessed level of control risk for the assertions (audit AU-C 315 objectives) relevant to each direct and .33; AU-C AT1-4b material compliance requirement and (2) 330.08-.12, 15-.17; allow the auditor to reach a conclusion on the AAG-GAS effectiveness of internal control for 9.16-.21 preventing or detecting noncompliance? 2 CFR Performed the planned testing of internal AT1-4c AU-C control? 330.08-.12, .15-.17 Assessed the remaining risk of material AU-C noncompliance based on the results of 935.40; AT1-4d procedures performed related to internal AAG-GAS 9.39-.45 control? If the auditor omitted testing of controls for any direct and material compliance requirement because the auditor concluded that internal controls over AT1-5 compliance were not implemented or were not likely to be effective, do the report and audit documentation include the following: 2 CFR 200.514(c)(4) A significant deficiency or material weakness AU-C as part of the audit findings? 265.11-.12, .14
AT1-3d If dual purpose testing was used, did the auditor’s documentation of internal control and compliance tests include a clear distinction between the audit objectives and test results for each test so that separate conclusions were reached on the internal control attributes and compliance attributes tested? AAG-GAS 11.52-.57 Testing of Internal Control over Compliance AT1-4 For those compliance requirements that the auditor determined to be direct and material to the major Federal program, does the audit documentation support that the auditor: AT1-4a Gained an understanding of internal controls over the Federal program sufficient to plan the audit to support a low assessed level of control risk of noncompliance for major programs? 2 CFR AU-C 315.13-.25 AT1-4b Identified and planned the tests of relevant controls to (1) support a low assessed level of control risk for the assertions (audit objectives) relevant to each direct and material compliance requirement and (2) allow the auditor to reach a conclusion on the effectiveness of internal control for preventing or detecting noncompliance? 2 CFR AU-C 315 .33; AU-C 330.08-.12, 15-.17; AAG-GAS 9.16-.21 AT1-4c Performed the planned testing of internal control? 2 CFR AU-C 330.08-.12, .15-.17 AT1-4d Assessed the remaining risk of material noncompliance based on the results of procedures performed related to internal control? AU-C 935.40; AAG-GAS 9.39-.45 AT1-5 If the auditor omitted testing of controls for any direct and material compliance requirement because the auditor concluded that internal controls over compliance were not implemented or were not likely to be effective, do the report and audit documentation include the following: A significant deficiency or material weakness as part of the audit findings? 2 CFR 200.514(c)(4) AU-C 265.11-.12, .14