Under a Single Audit,low-Risk Type a Programs Are Identified as Those

Multiple Choice

Under a single audit,low-risk Type A programs are identified as those:

A) Audited in at least one of the two most recent audit periods as a major program.
B) With no significant changes in personnel or systems that would have significantly increased risk.
C) Considered low-risk in the auditor's professional judgment.
D) All of the above.