Question: Under a single audit, low-risk Type A programs are identified as those: Audited in at least one of the two most recent audit periods as
| Under a single audit, low-risk Type A programs are identified as those: |
| Audited in at least one of the two most recent audit periods as a major program. |
| With no significant changes in personnel or systems that would have significantly increased risk. |
| Considered low-risk in the auditors professional judgment. |
| All of the above. |
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