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.