The following provides a sampling of illustrative auditor’s reports released by the AICPA Governmental Audit Quality Center (GAQC) as a public service. Auditors should exercise professional judgment in any situation not specifically addressed in the illustrative reports provided. Many of the reports have been excerpted from the AICPA Audit Guides further described below. Auditors may access additional report illustrations in those guides which may be purchased at the AICPA store.
Government Auditing Standards report illustrations
These report examples have been