Audit Report Shells

For Engagements with Fiscal Year-Ends Prior to 12-31-2021

GAAP Opinion Examples

• Opinion GAAP A01 Unmodified — Oct 2021 (docx)
• Opinion GAAP A02 Unmodified Single Opinion Unit — Oct 2021 (docx)
• Opinion GAAP A03 Unmodified Special Purpose FS with Opinion on Discrete CU — Oct 2021 (docx)
• Opinion GAAP A04 Qualified Because One (But Not All) Comp Units Were Not Audited — Oct 2021 (docx)
• Opinion GAAP A05 Qualified on Major Funds Due to GAAP Departure — Oct 2021 (docx)
• Opinion GAAP A06 Adverse on Govt Activities General Infrastructure Assets Omitted — Oct 2021 (docx)
• Opinion GAAP A07 Adverse on Govt Activities Comp Abs Are Omitted — Oct 2021 (docx)
• Opinion GAAP A09 Unmodified with Reference to Another Auditor — Oct 2021 (docx)
• Opinion GAAP A10 Multiple Modifications Including Adverse Opinion for Missing Major Fund — Oct 2021 (docx)
• Opinion GAAP A13 Opinions of PG Omitting Each CU Does Not Issue Sep. Audit — Oct 2021 (docx)
• Opinion GAAP A17 Opinion on Departmental Statements — Oct 2021 (docx)
• Opinion Non-Governmental Not-for-Profit GAAP & OCBOA — Oct 2021 (docx)

Cash (AOS Regulatory Basis) & OCBOA Opinion Examples

• Opinion AOS OCBOA Basis — Oct 2021 (docx)
• Opinion AOS Basis (GAAP Required) — Oct 2021 (docx)
• Opinion AOS Basis (No GAAP Requirement) — Oct 2021 (docx)

Cash (other regulatory basis) opinion examples

• Opinion SWCD Regulatory Basis — Oct 2021 (docx)
• Opinion CBCF Regulatory Basis — Oct 2021 (docx)

GAGAS Report Letter

• Report Letter GAGAS AUC 265 — Oct 2021 (docx)

Single Audit Report Letter

• Report Letter Uniform Guidance — Oct 2021 (docx)
• Other report shells are available at Practice Aids

Agreed-Upon Procedures for Schools

• Anti-Bullying Report Shells are available at Agreed-Upon Procedure Shells for Small Governments