In Part 4 of the Single Audit Fundamentals Series, we delve into single audit sampling for beginners, as well as the concluding and reporting stages of a single audit. Topics covered include: sampling concepts in a single audit, evaluating results of testing, single audit reporting requirements under Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards at 2 CFR 200 (UG or Uniform Guidance), single audit quality and best practices, resources to facilitate a single audit.