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An auditor must audit as a major program: All Type A programs, unless the auditor has identified one as low risk. All Type A programs,
An auditor must audit as a major program: |
All Type A programs, unless the auditor has identified one as low risk. |
All Type A programs, including any the auditor considers low-risk programs. |
One-fourth of all Type B programs. |
At least 40 percent of all federal funds received. |
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