The Following Are Key Terms in Chapter 11 That Relate

question 65

Short Answer

The following are key terms in Chapter 11 that relate to single audits:
A. Risk-based approach
B. Single audit
C. Questioned cost
D. Material weakness
E. Oversight agency
F. Major programs
G. Cognizant agency
H. Significant deficiency
For each of the following definitions,indicate the key term from the list above that best matches by placing the appropriate letter in the blank space next to the definition.
_____ 1. The federal agency that makes the predominant amount of direct funding to the nonfederal entity receiving less than $50 million in federal awards
_____ 2. A deficiency in internal control such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented,or detected and corrected on a timely basis
_____ 3. An audit prescribed by federal law for state and local governments and not-for-profit organizations that expend more than $750,000 in a fiscal year
_____ 4. Used by auditors to determine which programs will be audited as part of the single audit
_____ 5. A monetary item identified by an auditor in an audit finding that generally relates to noncompliance with a law,regulation,or agreement,where the costs are either not supported by adequate documentation or appear unreasonable

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Definitions:

Psychopathology

The study of psychological disorders, including their symptoms, causes, and treatments.

Experiential Therapists

Therapists who emphasize the importance of clients' direct experience and emotion in therapy for healing and change.

Psychopathology

Psychopathology is the scientific study of mental disorders, including their symptoms, causes, and treatments.

Maladaptive Emotional Processes

Refers to unhealthy emotional reactions or mechanisms that individuals use, often unconsciously, that can exacerbate distress or hinder effective functioning in daily life.