Further Reading
- AU-C 805, Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement
- Governmental Audits of Single Financial Statements or Elements, which covers some of the requirements for those who may not be familiar with performing an AU-C 805 audit.
- TQA – Section 9160.36, Reporting on the Provider Relief Fund in the Schedule of Expenditures of Federal Awards in Relation to the Financial Statements in a Single Audit as well as a practice aid, HHS Audit Requirements for For-Profit Entities with Awards from the Provider Relief Fund Program and Other HHS Programs, which are valuable tools for practitioners.
