Governmental illustrative auditor's reports
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Governmental illustrative auditor's reports

10 months ago · 2 min read

The following provides a sampling of illustrative auditor’s reports released by the AICPA Governmental Audit Quality Center (GAQC) as a public service. Auditors should exercise professional judgment in any situation not specifically addressed in the illustrative reports provided. Many of the reports have been excerpted from the AICPA Audit Guides further described below. Auditors may access additional report illustrations in those guides which may be purchased at the AICPA store. Note that a GAQC or AICPA membership is not required to access these report illustrations. However, an AICPA.org account is needed which anyone can establish.

Government Auditing Standards report illustrations

These report examples have been excerpted from the AICPA Audit Guide, Government Auditing Standards and Single Audits. In addition to 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, the illustrations provided include a financial statement audit report for a state or local government and a not-for-profit organization where the audit is being performed under both AICPA generally accepted auditing standards and Government Auditing Standards.

Access illustrative Government Auditing Standards reports from 2021 guide (updated for the AICPA reporting suite of standards).

Access illustrative Government Auditing Standards reports from 2020 guide (not updated for the AICPA reporting suite of standards).

Single audit report illustrations

These report examples have been excerpted from the AICPA Audit Guide, Government Auditing Standards and Single Audits, and meet the reporting requirements of the Uniform Guidance for compliance for each major program and internal control over compliance in a single audit, as well as for program-specific audits.

Access illustrative single audit reports from the 2021 guide (updated for the AICPA reporting suite of standards).

Access illustrative program-specific reports from the 2021 guide (updated for the AICPA reporting suite of standards).

Access the illustrative single audit reports from the 2020 guide (not updated for the AICPA reporting suite of standards).

Access illustrative program-specific reports from the 2020 guide (not updated for the AICPA reporting suite of standards).

CSLFRF alternative examination attestation report illustrations

These illustrative practitioner’s reports, developed by the GAQC are provided for practitioners engaged to perform a compliance attestation engagement for eligible recipients of the Coronavirus State and Local Government Fiscal Recovery Fund. For more information about these engagements, see GAQC Alert #439 and the GAQC archived Web event, Auditor Considerations: The Coronavirus State and Local Fiscal Recovery Funds Program.

Access CSLFRF compliance attestation engagement illustrative reports.

State and local government financial statement audit report illustrations

These illustrative reports have been excerpted from the AICPA Audit and Accounting Guide, State and Local Governments, and provide examples of various reporting scenarios relevant to a state and local government financial statement audit when the audit is being performed under AICPA generally accepted auditing standards.

Access illustrative state and local government financial statement audit reports from the 2021 guide (updated for the AICPA reporting suite of standards).

Access illustrative state and local government financial statement audit reports from the 2020 guide (not updated for the AICPA reporting suite of standards.

HUD report illustrations

The following report illustrations relate to audits performed under the U.S. Department of Housing and Urban Development (HUD) Consolidated Audit Guide (HUD Guide). The reports include a financial statement audit report, a report on internal control over financial reporting and compliance and other matters under Government Auditing Standards, and a report on compliance and internal control over compliance to meet the requirements for audits performed under the HUD Guide.

Access HUD Guide reports updated for the AICPA Statement on Auditing Standards (SAS) Nos. 134-140 (effective for audits of periods ending on or after December 15, 2021).

Access chapter 2 of the HUD Guide (issued in 2013) which includes the illustrative reports (not updated for the AICPA reporting suite of standards).

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