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Our goal is to post examples on our Illustrative Auditor’s Report page, before the end of the calendar year, for auditors that plan to early adopt the new reporting standards.
.01 This section applies to auditors' reports issued in connection dits1 of historical financial statements that are intended to present position, results of operations, and cash flows in conformity with cepted accounting principles. It distinguishes the types of reports, circumstances in which each is appropriate, and provides example.
Form an opinion on the financial statements based on an evalu-ation of the audit evidence obtained, including evidence obtained about comparative financial statements or comparative financial information. written report. (Ref: par. .A3) Comparative financial statements.
These report examples have been excerpted from the AICPA Audit Guide, Government Auditing Standards and Single Audits, and meet the reporting requirements of the Uniform Guidance for compliance for each major program and internal control over compliance.
AICPA Audit Guide, Government Auditing Standards and Single Audits. Purchase the 2023 edition to access the full set of examples. Example 13‐1: Report on Compliance for Each Major Federal Program; Report on Internal Control Over Compliance; and Report on Schedule of Expenditures of
Example A-1 illustrates auditor reporting on RSI, SI, and OI and assumes that the auditor is engaged to issue an "in relation to" opinion on SI.
The AICPA Governmental Audit Quality Center provides these illustrative reports for a program-specific audit under the Uniform Guidance as a public service. These report examples have been excerpted from Appendix A of chapter 14 of the AICPA Audit Guide, Government Auditing Standards and Single Audits, and meet the reporting requirements of the ...
