Governmental Audits of Single Financial Statements or Elements
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Governmental Audits of Single Financial Statements or Elements

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This AICPA Governmental Audit Quality Center (GAQC) nonauthoritative article provides considerations on performing audits of single financial statements or specific elements, accounts, or items of financial statements in the governmental auditing arena under AU-C 805, Special Considerations — Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement. The GAQC has noted an increase in these engagements for governments, not-for-profits, and for-profit entities primarily due to the COVID-19 pandemic and related audits of federal

Download the GAQC article on governmental audits of single financial statements or specific elements

File name: gov-audits-singlefs-elements.pdf

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