Interim Guidance on Reporting Deficiencies in Internal Control for GAGAS Financial Audits and Attestation Engagements

In November 2008, the Government Accountability Office issued guidance for complying with Government Auditing Standards relating to the AICPA's reporting standards for financial audits, as well as reporting standards for attestation engagements. Grantees might find this information useful when preparing audit reports.

 

Interim Guidance on Complying with Reporting Requirements of Government Auditing Standards in Conjunction with the Following Newly-issued AICPA Standards:

Statement on Auditing Standards (SAS) No. 115 (AU 325), Communicating Internal Control Related Matters Identified in an Audit

Statement on Standards for Attestation Engagements (SSAE) No. 15 (AT 501), An Examination of an Entity’s Internal Control Over Financial Reporting That Is Integrated With an Audit of Its Financial Statements. Full text » [Size, KB]

Interim Guidance on Reporting Deficiencies in Internal Control for GAGAS Financial Audits and Attestation Engagements. GAO. 2008. English.

Last Reviewed: December 2008

Last Updated: September 8, 2015