GAQC article on governmental audit engagement letter considerations
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GAQC article on governmental audit engagement letter considerations

2 months ago · 194.5 KB Download

FIRM MEMBER

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The AICPA Governmental Audit Quality Center (GAQC) developed this article in response to questions it has received from members on the implications of Statement on Auditing Standards Nos. 134-140 on engagement letters for governmental audits performed in accordance with Government Auditing Standards and/or single audits performed under the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). It covers:

  • General engagement letter considerations.

  • Engagement letter guidance relevant to audits in accordance with Government Auditing Standards.

Download the Download the GAQC article on governmental audit engagement letter considerations

File name: engagement-letter-article-governmental-audits.pdf

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