This Governmental Audit Quality Center (GAQC) practice aid, in the form of a presentation, informs the reader of the key players in the single audit process. The presentation slides provide a summary of the single audit “ecosystem” and covers the following:
the basis of authority of the single audit and details about what the key players do in the process
the responsibilities of state and local government and not-for-profit entities as recipients
details about the responsibility of CPA firms and