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Vital for auditors seeking to elevate their audits of not-for-profit organizations, the illustrative independent auditor's report template provides essential updates for auditors aiming to align with current best practices and regulatory requirements.
- Single audit report illustrations | Resources | AICPA & CIMA
These report examples have been excerpted from the AICPA...
- Single audit report illustrations | Resources | AICPA & CIMA
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.
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.
Pages NP-7 through 61 are located in the Non-Profit School - Statements. An excel version of this form is located in Non-Profit School Template. This sample report was adopted from the new auditor reporting Statement on Auditor Standards (SAS) No.134, and is available on the AICPA website.
The AICPA's Not-for-Profit Expert Panel created this set of illustrative financial statements that shows the implementation of ASU 2016-14. This document provides a non-authoritative 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.
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 ...
