Under a single audit,low-risk Type A programs are identified as those:
A) Audited in at least one of the two most recent audit periods as a major program.
B) With no significant changes in personnel or systems that would have significantly increased risk.
C) Considered low-risk in the auditor's professional judgment.
D) All of the above.

Question

Quizplus · Accepted Answer

All three options (audited as a major program, with no significant changes, and professional judgment) are criteria used to identify low-risk Type A programs under a single audit. Therefore, the best choice is D - all of the above.

Under a Single Audit,low-Risk Type a Programs Are Identified as Those