Applicable W/P Yes No N/A Review Item Criteria Ref A-133 .520 (e)(2)(i)(A); Required High-Risk Type B A-133 .520 RS-5b programs, identified through either of (e)(2)(i)(B); the two options provided in A-133? Compliance Supplement App. VII Programs that are requested by a A-133 RS-5c Federal agency or pass-through entity .215(c) to be audited as major? Such additional programs as may be A-133 RS-5d necessary to comply with the .520(f) percentage of coverage rule? A-133 .520 If the auditors identified low-risk Type A (d)(e)(g), programs, did the audit documentation support .525; RS-6 the performance of required Type B Compliance auditor’s program risk assessments? Supplement App. VII If the auditors deviated from the risk-based A-133 RS-7 approach for selecting major programs, was the .520(i) election for the deviation consistent with A-133? Does the audit documentation support that the auditor performed procedures to assess the A-133 RS-8 reasonableness of the summary schedule of prior .500(e) audit findings? Applicable W/P Yes No N/A Review Item Criteria Ref Reporting
Review Item Applicable Criteria Yes No N/A W/P Ref RS-5b Required High-Risk Type B programs, identified through either of the two options provided in A-133? A-133 .520 (e)(2)(i)(A); A-133 .520 (e)(2)(i)(B); Compliance Supplement App. VII RS-5c Programs that are requested by a Federal agency or pass-through entity to be audited as major? A-133 .215(c) RS-5d Such additional programs as may be necessary to comply with the percentage of coverage rule? A-133 .520(f) RS-6 If the auditors identified low-risk Type A programs, did the audit documentation support the auditor’s performance of required Type B program risk assessments? A-133 .520 (d)(e)(g), .525; Compliance Supplement App. VII RS-7 If the auditors deviated from the risk-based approach for selecting major programs, was the election for the deviation consistent with A-133? A-133 .520(i) RS-8 Does the audit documentation support that the auditor performed procedures to assess the reasonableness of the summary schedule of prior audit findings? A-133 .500(e) Review Item Applicable Criteria Yes No N/A W/P Ref Reporting
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