Engstrom, John H.
B.A. (Bachelor of Arts)
Department of Accountancy
The Single Audit Act of 1984 attempted to provide a sense of uniformity amongst governmental audits. It provided strict regulations and procedures the auditor must follow when conducting the audit. Having only one audit provides efficient use of resources, rather than having many audits instituted by each relevant federal agency. The auditors must follow generally accepted governmental auditing standards when performing the audit. Controls and compliance with proper regulations have to be examined to ensure they are being utilized effectively. Reactions from all of the relevant parties have been positive and supportive, so the Single Audit Act should be around for a long time guiding the auditors in their audits of governmental units.
Haywood, Douglas M., "A Seven Year Reaction to the Single Audit Act of 1984" (1992). Honors Capstones. 63.
Northern Illinois University
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