These reports apply to audits of periods ending before December 15, 2012 (pre-clarity). If you are auditing an entity with a period ending on or after December 15, 2012, access the updated illustrative clarity reports here.
The illustrative audit reports
provide examples for reporting various circumstances. These report illustrations also appear in the 2012 edition of the AICPA Audit Guide, Government Auditing Standards and Circular A-133 Audit Guide
as Appendix A to Chapter 4 which is available through CPA2Biz