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| Author: | Ramsey, T. Rippey, G. |
| Title: | Change the single audit requirements |
| Journal: | Journal of Accountancy
1994 : JUN, p. 83-89 |
| Index terms: | ACCOUNTING AUDITING CHANGE |
| Language: | eng |
| Abstract: | Reporting requirements are complex and confusing for both auditors and program managers. The Single Audit Act of 1984 needs to be revised. Even though the act provides better audit coverage than the previous grant-by-grant method of auditing federal programs, changes still are needed. Almost 10 years of experience show dollar thresholds triggering audits are too low, forcing may small entities to have expensive single audits. |
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