These illustrative reports have been excerpted from the AICPA Audit and Accounting Guide, State and Local Governments, and provide examples of various reporting scenarios relevant to a state and local government financial statement audit when the audit is being performed under AICPA generally accepted auditing standards.
Access illustrative state and local government financial statement audit reports from the 2021 guide (updated for the AICPA reporting suite of standards). Auditors may access additional report illustrations in those guides which may be