Place the letter of the terms at the right to the left of the numbered terms at the left. The same term at the right may be a proper match in more than one instance, and one or more of the terms may have an appropriate match:
1. AICPA a. ASLGU
2. Auditee b. Audited Nonfederal Entity
3. Data Collection Form c. Expend $.01 of FFA
4. FFA d. Expend $5.00 of FFA
5. GAGAS e. Expend $500,000 of FFA
6. GAO Auditing Standards f. Expend $1,000,000 of FFA
7. Low-Risk Auditee g. Federal Food Audit
8. Program-Specific Audit h. Federal Financial Assistance
9. Risk-Based Approach—Major Programs i. GAO Auditing Standards
10. Schedule of Expenditures of Federal Awards j. Government Auditing Standards
k. OMB Circular A-133
11. Single Audit Standards l. Receive $.01 of FFA
12. Single Audit Threshold m. Receive $500,000 of FFA
13. Type A n. Smaller FFA Programs
14. Type B o. Larger FFA Programs
15. Yellow Book p. Statements on Auditing Standards (SAS)