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 show how a financial statement audit report of a government and not-for-profit is revised to reference Government Auditing Standards when, correctly, followed.
It is important to note that these reports do not reflect the requirements of the new suite of AICPA reporting standards which are effective for 12/31/21 year-end audits and later. Purchase the 2020 GAS-SA Guide to access the full set of examples and the 2021 GAS-SA Guide to access illustrative reports updated for the new suite of reporting standards.