Illustrative 2020 Government Auditing Standards auditor's reports
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Illustrative 2020 Government Auditing Standards auditor's reports

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The AICPA Governmental Audit Quality Center provides these illustrative reports for an audit under Government Auditing Standards as a public service.

The reports include:

  • A sampling of examples excerpted from Appendix A of chapter 4 of the 2020 AICPA Audit Guide,

  • Government Auditing Standards and Single Audits (GAS-SA Guide), and

  • The requirements for meeting an audit under Government Auditing Standards for reporting on internal control over financial reporting and compliance and other matters.

The illustrations provided also include examples which

Download the illustrative-government-auditing-standards-reports

File name: illustrative-government-auditing-standards-reports.pdf

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