An assessment of control risk at maximum 2 CFR and a consideration of whether additional 200.514(c)(4) compliance tests were required? Did the auditor report all significant deficiencies and 2 CFR AT1-6 material weaknesses and significant instances of abuse 200.516(a)(1) that are identified in the audit documentation? Does the audit documentation include an evaluation of whether control deficiencies (either individually or in AU-C AT1-7 combination) were significant deficiencies or material 265.09-.10 weaknesses, in relation to the compliance requirement for the major Federal program? If exceptions identified in the audit documentation AU-C were not reported, does the audit documentation 230.08(c); AT1-8 support the basis for the conclusion AU-C auditor’s (“proper 265.08-.10 disposition of exceptions”)? In the judgment of the reviewer, were the nature and 2 CFR extent of the documented tests of controls sufficient to 200.514(c); support the conclusion on the effectiveness of auditor’s GAS 4.15; AT1-9 internal control for preventing or detecting AU-C 230; AU-C noncompliance relevant to the material compliance 935.20, .28 requirements for the major Federal program? In the judgment of the reviewer, does the Auditor's Report on Compliance for Each Major Federal Program and Report on Internal Control over Compliance Required by the Uniform Guidance accurately reflect the results of the internal control work for the major Federal program? Testing for Compliance with Direct and Material Compliance Requirements For those compliance requirements that the auditor determined to be direct and material to the major 2 CFR Federal program, does the audit documentation support 200.514(d) that the auditor: Planned and performed compliance testing AU-C sufficient to meet the audit objectives 935.19, .21; identified in the Compliance Supplement? AAG-GAS [Note: Reviewers should ensure the auditor 10.77 applied the appropriate criteria.] AU-C Evaluated and appropriately disposed of 230.08(c); exceptions identified in the compliance AU-C testing? 935.28, .40
An assessment of control risk at maximum and a consideration of whether additional compliance tests were required? 2 CFR 200.514(c)(4) AT1-6 Did the auditor report all significant deficiencies and material weaknesses and significant instances of abuse that are identified in the audit documentation? 2 CFR 200.516(a)(1) AT1-7 Does the audit documentation include an evaluation of whether control deficiencies (either individually or in combination) were significant deficiencies or material weaknesses, in relation to the compliance requirement for the major Federal program? AU-C 265.09-.10 AT1-8 If exceptions identified in the audit documentation were not reported, does the audit documentation support the basis for the auditor’s conclusion (“proper disposition of exceptions”)? AU-C 230.08(c); AU-C 265.08-.10 AT1-9 In the judgment of the reviewer, were the nature and extent of the documented tests of controls sufficient to support the auditor’s conclusion on the effectiveness of internal control for preventing or detecting noncompliance relevant to the material compliance requirements for the major Federal program? 2 CFR 200.514(c); GAS 4.15; AU-C 230; AU-C 935.20, .28 In the judgment of the reviewer, does the Auditor's Report on Compliance for Each Major Federal Program and Report on Internal Control over Compliance Required by the Uniform Guidance accurately reflect the results of the internal control work for the major Federal program? Testing for Compliance with Direct and Material Compliance Requirements 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: 2 CFR 200.514(d) Planned and performed compliance testing sufficient to meet the audit objectives identified in the Compliance Supplement? [Note: Reviewers should ensure the auditor applied the appropriate criteria.] AU-C 935.19, .21; AAG-GAS 10.77 Evaluated and appropriately disposed of exceptions identified in the compliance testing? AU-C 230.08(c); AU-C 935.28, .40
Quality%20Control%20Review%20guide%20for%20Single%20Audits%20-%20final%20(Dec%202016).docx