Level of Audit Effort - (Rev. 1, 08-30-02)

310.2 - Level of Audit Effort - (Rev. 1, 08-30-02) A1-1271.2 Instructions require that the level of audit effort be determined by the results of the desk review or professional survey process, taking into account the priority, audit cost-to-audit savings ratio, and the level of budget resources available. In most situations, audits are limited. However, compliance with the Government Auditing Standards must be considered in all provider audits.