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Audit FindingDeficiencies which an auditor is required by 45 CFR § 75.516(a) to report in the schedule of findings and questioned costs.
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Audit FindingAn action that appears not to comply with regulations and is deemed sufficiently significant to warrant mention in an auditor's report. Audit finding means deficiencies are reported in the schedule of findings and questioned costs (2 CFR §200.5, §200.516)
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Audit FindingThe answer to an audit objective that is supported by sufficient, competent, and relevant evidence (USAID Automated Directives System - ADS - Chapter 590).
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