Illustrative Auditors Reports

    Illustrative Auditor's Reports 

    The following describe the updated illustrative reports released by the GAQC and incorporated into AICPA audit guides.  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 in the illustrative reports provided below.  These illustrative reports should be used for audits of years ending after December 15, 2012.  For audits of years ending before December 15, 2012, auditors should consult the prior audit guides and standards covering those effective dates.


    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.

    This Guide is updated on an annual basis.  The most recent edition of the Guide includes conforming changes as of February 1, 2013.  You can purchase a copy of the Guide online or call AICPA Members Services at 888.777.7077 (product number is AAGGAS13P).

    The Guide includes examples of the various reports that are issued to comply with Government Auditing Standards and Circular A-133.  The following report examples are excerpts from the 2013 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 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.

    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.

    OMB Circular A-133 Report Illustrations

    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.

    The illustrations include various examples of the reports issued to meet the reporting requirements of Circular A-133 for compliance for each major federal program and internal control over compliance.

     


     

    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, 2013.  You can purchase a copy of the Guide online or call AICPA Member Services at 888.777.7077 (product number is ACKSLG13P).

    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 2013 edition of the Guide. (Illustrative auditor's reports on governmental financial statements conducted in accordance with the standards applicable to financial audits contained in Government Auditing Standards are discussed in detail in the AICPA Audit Guide, Government Auditing Standards and Circular A-133 Audits as per above.)

    State and Local Government Financial Statement Report Illustrations

    These five illustrative audit reports are excerpts from chapter 14 of the AICPA Audit and Accounting Guide, State and Local Governments (SLG Guide).  They have been reviewed by members of the AICPA Auditing Standards Boards.  The illustrations include various examples of financial statement audit reports for a state and local government when the audit is being performed only under AICPA generally accepted auditing standards.  The illustrative reports included here represent only a portion of the reports from chapter 14 of the SLG Guide.  Purchase the 2013 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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    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

    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 September 16, 2013

    Illustrative Auditor Reports 2013 A133

    Sample Report These illustrative audit reports are excerpts from Appendix A of chapter 13 of the 2013 edition of the AICPA Audit Guide, Government Auditing Standards and Circular A-133 Audits.
    Published on August 09, 2013

    Illustrative Auditor Reports 2013 YB

    Sample Report These illustrative reports are excerpts from Appendix A of chapter 4 of the 2013 edition of the AICPA Audit Guide, Government Auditing Standards and Circular A-133 Audits.
    Published on August 02, 2013

    Illustrative Auditor Reports State and Local Government

    Sample Report These five illustrative audit 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 July 18, 2013

    Illustrative Auditor Reports 2013 Program-Specific

    Sample Report These illustrative audit 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 July 18, 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 July 03, 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 July 01, 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

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