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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.
This guide offers clear and practical guidance of audit and accounting issues, and in-depth coverage of audit considerations, including controls, fraud, risk assessment, and planning and execution of the audit.
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.
Effective for audits of financial statements for periods ending on or after December 15, 2021. In July 2020, the Auditing Standards Board issued Statement on Auditing Standards No. 143, Auditing Accounting Estimates and Related Disclosures, which contains amendments to this section.
.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.
AICPA Audit Guide, Government Auditing Standards and Single Audits. Purchase the 2023 edition to access the full set of examples. Appendix – Illustrative Auditor’s Reports Under the Uniform Guidance.
NOTE: The illustrative reports included here represent a sampling of the report examples in chapter 17 of the latest edition of the AICPA State and Local Government Auditing and Accounting Guide. Purchase the 2023 edition to access the full set of examples. Independent Auditor's Report
