Special Tests and Provisions (N)
Certain programs have specific and unique compliance requirements established by laws, regulations, and the provisions of contract or grant agreements pertaining to the program which do not fit into any of the requirements listed above. This sections covers those unique those requirements. The auditor must review the program’s contract and grant agreements and referenced laws and regulations to identify the unique compliance requirements and develop audit objectives and audit procedures under this section.
Read more about this topic: Compliance Requirements
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