Match the following terms with the appropriate definition (or partial definitions). Each definition may be used once or not at all.

Term
a. Compliance auditing
b. Compliance Supplement
c. Government Auditing Standards
d. Major federal financial assistance program
e. Single Audit Act

Definition (or Partial Definition)
1. A document that contains standards for audits of government organizations, programs, activities, and functions and of government assistance received by contractors and other nonprofit organizations.
2. A document that presents the major and minor program requirements for all federal contracts.
3. A publication of the U.S. Office of Management and Budget that specifies audit procedures for federal financial assistance programs.
4. A supplement to the U.S. Business Code, published by the General Accountability Office, dealing with overall compliance issues.
5. An act requiring that every single municipality undergo an annual audit of its financial statements.
6. Legislation passed by the U.S. Congress that establishes uniform requirements for audits of federal financial assistance provided to state and local governments.
7. Performing procedures to test compliance with laws and regulations.
8. A significant federal assistance program as determined by the auditors based on a risk-based approach. In a single audit, the auditors must provide an opinion on compliance related to major programs.
9. The process of reviewing a department or other unit of a business, governmental, or nonprofit organization to measure the effectiveness, efficiency, and economy of operations.