The Governmental Audit Quality Center (GAQC) has worked collaboratively with staff of the U.S. Department of Housing and Urban Development (HUD) Office of Inspector General to update the illustrative auditor reports included in Chapter 2 of the HUD Consolidated Audit Guide (HUD Guide) for the impact of the Statement on Auditing Standards 134-140. Those standards are effective for audits of periods ending on or after December 15, 2021. Currently, the reports, along with other revisions to Chapter 2, are in
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Illustrative 2021 HUD Guide auditor’s reports
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File name: gaqc-posting-of-final-draft-hud-guide-reports-1-25-22.pdf