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Illustrative Auditors Reports

Illustrative Auditor's Reports 



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.  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 April 1, 2011. The 2011 edition incorporates audit guidance issued through that date and includes: 

  • Guidance on planning and performing audits under the July 2007 revision of Government Auditing Standards.
  • Guidance related to the requirements of Statement on Auditing Standards (SAS) No. 119, Supplementary Information in Relation to the Financial Statements as a Whole and its effect when providing an “in relation to” opinion on the schedule of expenditures of federal awards, including how the report wording would change. SAS N0. 119 is effective for fiscal periods beginning on or after December 15, 2010.
  • Compliance audit considerations related to Recovery Act awards.

Appendix C of the Guide identifies the changes that were made to the 2011 edition of the Guide to incorporate recent changes in standards, requirements, and other guidance. You can purchase a copy of the Guide online or call AICPA Member Services at 888.777.7077 (product number is 012748). The 2011 edition is currently available.

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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 October 10, 2011

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

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 August 01, 2011

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 August 01, 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

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

Article :  This page contains examples of the reports issued under the HUD Audit Guide in various circumstances.
Published on May 02, 2011

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