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Illustrative Auditors Reports

Illustrative Auditor's Reports 

    NEW! Updated Clarity Illustrative Reports - Government Auditing Standards, OMB Circular A-133, U.S. Housing and Urban Development and State and Local Governments

    The GAQC has released illustrative reports updated for the clarity auditing standards and the 2011 Government Auditing Standards on the GAQC Web site.  The reports released to date include excerpts of the AICPA Audit Guide Government Auditing Standards and Circular A-133 Audits (described in more detail below).  In the near term, additional reports will also be posted that are excerpts from the AICPA Audit and Accounting Guide, State and Local Governments.  Additionally, the GAQC has posted a link to the illustrative reports for audits of for-profit entities subject to the HUD Consolidated Audit GuideLearn more and access updated illustrations.

    AICPA
    Audit Guide, Government Auditing Standards and Circular A-133 Audits 

    The AICPA Audit Guide, Government Auditing Standards and Circular A-133 Audits (Guide) presents guidance on the audits of financial statements conducted in accordance with Government Auditing Standards (also referred to as the Yellow Book). It also includes recommendations for the conduct of audits performed in accordance with the Single Audit Act Amendments of 1996 (the Single Audit Act) and Office of Management and Budget (OMB) Circular A–133, Audits of States, Local Governments, and Non-Profit Organizations (Circular A-133). If you perform audits under either the Yellow Book or Circular A-133, this Guide is a key resource that should be in your library. The Guide also includes examples of the various reports that are issued to comply with Government Auditing Standards and Circular A-133.  Information and sample report wording related to the requirements of SAS No. 119 (which is now fully effective for all entities) has been fully incorporated into guide content. Many of the report examples included on this Web site for your convenience are excerpts from the Guide.

    You should also be aware that the Guide is updated on an annual basis. The AICPA last updated the Guide for conforming changes as of February 1, 2012.  The 2012 edition includes significant updates on technical guidance contained in:

    • SAS No. 119, Supplementary Information in Relation to the Financial Statements as a Whole
    • Updated compliance considerations for auditors performing engagements that include Recovery Act awards.
    • Government Auditing Standards, December 2011 Revision.

    Appendix A provides a summary of the 2011 revision to Government Auditing Standards, Appendixes B and C contain information related to the clarity project including a summary of substantive changes and a chart mapping AU sections to AU-C sections.   You can purchase a copy of the Guide online or call AICPA Member Services at 888.777.7077 (product number is AAGGAS12P).  The 2012 edition is currently available.


    Quick Links to Pre-Clarity Illustrative Reports 

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    Illustrative Auditors Reports

    Overview This section contains information on illustrative auditor's reports for engagements performed under Government Auditing Standards, the HUD Audit Guide and OMB Circular A-133 .
    Published on April 26, 2013

    OMB Circular A-133 Report Illustrations

    Article This page contains examples of the reports issued under OMB Circular A-133 in various circumstances.
    Published on April 26, 2013

    Government Auditing Standards Report Illustrations

    Article This page contains examples of the reports issued under GAAS and Government Auditing Standards in various circumstances.
    Published on April 26, 2013

    U.S. Department of Housing and Urban Development (HUD) Report Illustrations - Preclarity Standards

    Article This page contains examples of the reports issued under the HUD Audit Guide in various circumstances.
    Published on April 25, 2013

    Updated Clarity Illustrative Reports - Government Auditing Standards, OMB Circular A-133, U.S. Housing and Urban Develop...

    Practice Aid This section contains information on illustrative auditor's reports for engagements performed under Government Auditing Standards, the HUD Audit Guide and OMB Circular A-133 .  All have been updated for the clarity auditing standards and the 2011 Government Auditing Standards.  Auditors should exercise professional judgment in any situation not specifically addressed
    Published on April 10, 2013

    Clarified Illustrative Circular A-133 Reports

    Sample Report These illustrative audit reports are excerpts from Appendix A of chapter 13 of the AICPA Audit Guide, Government Auditing Standards and Circular A-133 Audits.  They have been reviewed by members of the AICPA Auditing Standards Board, the Government Accountability Office, and various federal agency representatives.  These report illustrations will also
    Published on February 04, 2013

    Clarified Illustrative Government Auditing Standards Reports

    Sample Report These illustrative audit reports are excerpts from Appendix A of chapter 4 of the AICPA Audit Guide, Government Auditing Standards and Circular A-133 Audits.  They have been reviewed by members of the AICPA Auditing Standards Board, the Government Accountability Office, and various federal agency representatives.  These report illustrations will also
    Published on February 04, 2013

    2012 Illustrative Auditors Reports for Program-Specific Audits

    Practice Aid The 2012 illustrative reports in Government Auditing Standards and Circular A-133 Audits Guide of this appendix are examples of the reports issued under Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations, for a program-specific audit.
    Published on May 31, 2012

    2012 Illustrative Auditors Reports Under Circular A-133

    Practice Aid These illustrative reports contain examples of the report on compliance with requirements that could have a direct and material effect on each major program and on internal control over compliance issued under Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments, and Non- Profit Organizations (Circular
    Published on May 31, 2012

    2012 General Auditing Standards Illustrative Auditors Reports

    Practice Aid General Auditing Standards Illustrative Auditor's Reports Under Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments, and Non- Profit Organizations (Circular A-133 from the GAS/A-133 Guide February 1, 2012).
    Published on May 31, 2012

    2011 Illustrative Program Specific Auditors Reports Under Circular A-133

    Sample Report These illustrative reports contain examples of the reports issued under OMB Circular A-133, for a program-specific audit.
    Published on September 06, 2011

    2011 Illustrative Auditors Reports Under Circular A-133 Updated for SAS 119

    Sample Report This illustrative report contains an example of the report on compliance with requirements that could have a direct and material effect on each major program and on internal control over compliance issued under OMB Circular A-133.
    Published on August 22, 2011

    2011 Illustrative Auditors Reports Under Circular A-133

    Sample Report These illustrative reports contain examples of the report on compliance with requirements that could have a direct and material effect on each major program and on internal control over compliance issued under Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments, and Non- Profit Organizations (Circular A-133).
    Published on August 01, 2011

    Government Auditing Standards Report Illustrations

    Sample Report Government Auditing Standards Report Illustrations from the GAS/A-133 Guide Apri 1, 2011, Appendix A.
    Published on August 01, 2011

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