Illustrative Auditors Reports

Illustrative Auditor's Reports 

The following describe the updated illustrative reports released by the GAQC and incorporated into AICPA audit guides.  Auditors should exercise professional judgment in any situation not specifically addressed in the illustrative reports provided below. 

AICPA Audit Guide, Government Auditing Standards and Single Audits 

The AICPA Audit Guide, Government Auditing Standards and  Single 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 Title 2 U.S Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). If you perform Yellow Book audits or Single Audits, this Guide is a key resource that should be in your library.

This Guide is updated on an annual basis.  The most recent edition of the Guide includes conforming changes as of April 1, 2016.  You can purchase a copy of the Guide online or call AICPA Members Services at 888.777.7077 (product number is AAGGAS16P).

The Guide includes examples of the various reports that are issued to comply with Government Auditing Standards and the Uniform Guidance.  The following report examples are excerpts from the 2016 edition of the Guide.

Government Auditing Standards Report Illustrations (Including a Financial Statement Report Illustration for a Government and a Not-for-Profit Entity)

These illustrative reports are excerpts from Appendix A of chapter 4 of the AICPA Audit Guide, Government Auditing Standards and Single Audits.  They have been reviewed by members of the AICPA Auditing Standards Board, the Government Accountability Office, and various federal agency representatives.

The illustrations include a financial statement audit report for a state or local government and one for a not-for-profit organization where the audit is being performed under both the AICPA generally accepted auditing standards and Government Auditing Standards.  Additionally, the illustrations include various examples of the reports issued to meet the reporting requirements of Government Auditing Standards for internal control over financial reporting and compliance and other matters.

 

Uniform Guidance Report Illustrations (To be used for reports for single audits of entities with fiscal years beginning on or after December 26, 2014)

These illustrative reports are excerpts from Appendix A of chapter 13 of the AICPA Audit Guide, Government Auditing Standards and Single Audits (GAS-SA Guide).  They have been reviewed by members of the AICPA Auditing Standards Board, the Government Accountability Office, and various federal agency representatives.

The illustrations include a sampling of  various example reports contained in the GAS-SA Guide to meet the reporting requirements of the Uniform Guidance for compliance for  each major program and internal control over compliance.  Purchase the 2016 edition of the GAS-SA Guide to access the full set of examples.


 

Product ImageAICPA Audit and Accounting Guide, State and Local Governments

This Guide is designed to provide guidance to state and local governments and their auditors who are either new to, or experienced with state and local governmental accounting and auditing.  It describes the appropriate accounting for these entities and provides detailed guidance on how to perform a state and local government audit.  It is a tool for use with governments of all sizes. 

This Guide is updated on an annual basis.  The most recent edition of the Guide included conforming changes as of March 1, 2015.  You can purchase a copy of the Guide online or call AICPA Member Services at 888.777.7077 (product number is AAGSLG15P).

The Guide includes examples of the various reports for state and local governments that are issued to comply with generally accepted auditing standards.  The following report examples are excerpts form the 2015 edition of the Guide. (Illustrative auditor's reports on governmental financial statements conducted in accordance with Government Auditing Standards are discussed in the AICPA Audit Guide, Government Auditing Standards and Single Audits as per above.)

State and Local Government Financial Statement Report Illustrations

These illustrative reports are excerpts from chapter 15 of the AICPA Audit and Accounting Guide, State and Local Governments (SLG Guide).  They have been reviewed by members of the AICPA Auditing Standards Board.  The illustrations include a sampling of various example reports contained in the SLG Guide of financial statement audit reports for a state and local government when the audit is being performed only under AICPA generally accepted auditing standards.  Purchase the 2015 edition of the SLG Guide to access the full set of examples.

 




HUD Report Illustrations

The following report illustrations are excerpts from the Consolidated Audit Guide for Audits of  HUD Programs (HUD Guide) and are only applicable to our members that perform audits of for-profit entities that are subject to the HUD Guide.

For more information and resources on audits of entities participating in various HUD programs, go to our HUD information page.


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Illustrative Uniform Guidance Reports 2016

Sample Report The illustrations include a sampling of various example reports contained in the AICPA Audit Guide, Government Auditing Standards and Single Audits to meet the reporting requirements of the Uniform Guidance for compliance for each major program and internal control over compliance.  Purchase the 2016 edition of the guide for the
Published on July 21, 2016

Illustrative Program Specific Uniform Guidance Reports 2016

Sample Report These example reports are excerpts from chapter 14 of the AICPA Guide, Government Auditing Standards and Single Audits.  The report examples are for use when performing program-specific audits under Uniform Guidance.
Published on July 21, 2016

Illustrative Government Auditing Standards Reports 2016

Sample Report The illustrations include a financial statement audit report example for a state or local government and one for a not-for-profit organization where the audit is being performed under both the AICPA generally accepted auditing standards and Government Auditing Standards.  Additionally, the illustrations include various examples of the reports issued to
Published on July 21, 2016

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 August 10, 2015

Illustrative Circular A133 Reports 2015

Sample Report The illustrations include a sampling of various example reports contained in the Government Auditing Standards and Single Audits Audit Guide (GAS-SA) to meet the reporting requirements of Circular A-133 for compliance for each major federal program and internal control over compliance. Purchase the 2015 edition of the GAS-SA Guide to access
Published on July 30, 2015

Illustrative Government Auditing Standards Reports 2015

Sample Report The illustrations include a financial statement audit report for a state or local government and one for a not-for-profit organization where the audit is being performed under both AICPA generally accepted auditing standards and Government Auditing Standards.  Additionally, the illustrations include various examples of the reports issued to meet the
Published on July 30, 2015

Illustrative Program Specific Circular A133 Reports 2015

Sample Report The illustrations include example reports contained in the GAS-SA Guide to meet the reporting requirements of Circular A-133 for program specific audits. Purchase the 2015 edition of the GAS-SA Guide to access the full set of examples.
Published on July 30, 2015

Illustrative Program Specific Uniform Guidance Reports 2015

Sample Report The illustrations include example  reports contained in the GAS-SA Guide to meet the program specific audit reporting requirements of the Uniform Guidance. Purchase the 2015 edition of the GAS-SA Guide to access the full set of examples.
Published on July 30, 2015

Illustrative State and Local Government Reports 2015

Sample Report The illustrations include a sampling of various example reports contained in the SLG Guide of financial statement audit reports for a state and local government when the audit is being performed only under AICPA generally accepted auditing standards.  Purchase the 2015 edition of the SLG Guide to access the full
Published on July 30, 2015

Illustrative Uniform Guidance Reports 2015

Sample Report The illustrations include a sampling of various example  reports contained in the GAS-SA Guide to meet the reporting requirements of the Uniform Guidance for compliance for each major federal program and internal control over compliance.  Purchase the 2015 edition of the GAS-SA Guide to access the full set of examples.
Published on July 30, 2015

Illustrative Circular A133 Reports 2014

Sample Report These illustrative auditor's reports are excerpts from Appendix A of Chapter 13 of the 2014 edition of the AICPA Audit Guide, Government Auditing Standards and Circular A-133 Audits.
Published on June 03, 2015

Illustrative Auditors Reports State and Local Government

Sample Report These five illustrative auditor's reports are excerpts from Chapter 14 of the AICPA Audit and Accounting Guide, State and Local Governments (SLG Guide).  The illustrations include various examples of financial statement audit reports for a state or local government when the audit is being performed only under AICPA generally accepted
Published on August 11, 2014

Illustrative Program Specific Circular A133 Reports 2014

Sample Report These illustrative reports are examples from chapter 14 of the AICPA Audit Guide, Government Auditing Standards and Circular A-133 Audits of the reports issued under OMB Circular A-133 for a program-specific audit.
Published on August 11, 2014

Illustrative Auditors Reports Government Auditing Standards 2014

Sample Report These illustrative reports are excerpts from Appendix A of Chapter 4 of the 2014 edition of the AICPA Audit Guide, Government Auditing Standards and Circular A-133 Audits (GAS/A133 Guide).  The illustrative reports included here represent only a portion of the reports from Chapter 4 of the GAS/A133 Guide.  Purchase the
Published on August 11, 2014

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 September 16, 2013

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