Illustrative 2020 UG auditor's reports for a program-specific audit
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Illustrative 2020 UG auditor's reports for a program-specific audit

Aug 24, 2021 · 220.1 KB Download

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The AICPA Governmental Audit Quality Center provides these illustrative reports for a program-specific audit under the Uniform Guidance (UG) as a public service.

The reports include:

  • A sampling of examples excerpted from Appendix A of chapter 14 of the 2020 AICPA Audit Guide,

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

  • The reporting requirements for meeting a program-specific audit under the Uniform Guidance.

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.

Download the Illustrative uniform guidance auditor's reports for a program-specific audit

File name: Illustrative-program-specific-guidance-reports.pdf

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