In the 2025 edition, the changes are included in a nonauthoritative Appendix B to allow auditors to digest the changes and prepare accordingly. In the 2026 edition, Appendix B will replace all single audit content in Part II of the guide.
This session will include a deep dive into evaluating instances of noncompliance.
Participants will learn about:
Evaluating the sufficiency and appropriateness of the audit evidence obtained
Evaluating instances of noncompliance
Determining and evaluating findings
Determining questioned costs
Evaluating the