In auditing compliance with laws and regulations as part of a single audit, the auditor must render an opinion on the specific requirements applicable to each program for which the entity receives federal financial assistance.

Question

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In a single audit, the auditor's objective is to express an opinion on whether the entity has complied with laws, regulations, and the provisions of contracts or grant agreements that could have a direct and material effect on each of its major federal programs, rather than rendering an opinion on specific requirements applicable to each program.

In Auditing Compliance with Laws and Regulations as Part of a Single