Single Audit Act: Primary federal legislation from 1984 (amended 1996) that establishes standards for audits of states, local governments, and non-profit organizations expending federal funds
Uniform Guidance (2 CFR 200): Federal regulation providing unified framework for grant administration, cost principles, and audit requirements for federal awards
GAAS: Generally Accepted Auditing Standards - fundamental principles of auditing that guide the conduct of financial audits in the United States
Yellow Book: Government Auditing Standards issued by the GAO, providing framework for conducting high-quality audits with competence, integrity, objectivity, and independence
AICPA SAS: Statements on Auditing Standards issued by the American Institute of CPAs, providing authoritative guidance for auditors performing audits
AICPA Code of Professional Conduct: Principles and rules that govern the performance of professional responsibilities of AICPA members
State Audit Requirements: State-specific regulations and requirements that may supplement federal audit requirements
OMB Compliance Supplements: Annual guidance provided by the Office of Management and Budget for conducting Single Audits, including compliance requirements for federal programs
Professional Liability Laws: State-specific laws governing professional liability and statute of limitations for professional services
Documentation Standards: Combined documentation requirements from AICPA, Government Auditing Standards, and federal program-specific guidelines
