In Part 4 of the Single Audit Fundamentals Series (link) we delve into single audit sampling for beginners, as well as the concluding and reporting stages of a single audit. Topics covered include: Sampling concepts in a single audit; Evaluating results of testing; Single audit reporting requirements under Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards at 2 CFR 200 (UG or Uniform Guidance); Single audit quality and best practices; Resources to facilitate a single audit