Audit Report Shells

For Engagements with Fiscal Year-Ends On or After 12-31-2021

 

 

GAAP Opinion Examples

• Opinion Disclaimer of Opinion – Jun 2023 (docx)
• Opinion GAAP A01 Unmodified – Jun 2023 (docx)
• Opinion GAAP A02 Unmodified Single Opinion Unit – Jun 2023 (docx)
• Opinion GAAP A03 Unmodified Special Purpose FS with Opinion on Discrete CU – Jun 2023 (docx)
• Opinion GAAP A05 Qualified on Major Funds Due to GAAP Departure – Jun 2023 (docx)
• Opinion GAAP A06 Adverse on Govt Activities General Infrastructure Assets Omitted – Jun 2023 (docx)
• Opinion GAAP A07 Adverse on Govt Activities Comp Abs Are Omitted – Jun 2023 (docx)
• Opinion GAAP A08 Adverse on Financial Statements Because Government Wide Statements are Omitted – Jun 2023 (docx)
• Opinion GAAP A09 Unmodified with Reference to Another Auditor – Jun 2023 (docx)
• Opinion GAAP A10 Multiple Opinion Including Adverse Because Major Fund Omitted – Jun 2023 (docx)
• Opinion Gaap A12 Multiple Opinion Including Disclaimer Because Comp Units Were Not Audited – Jun 2023 (docx)
• Opinion Gaap A12b Multiple Opinion Including Disclaimer On Major Fund – Jun 2023 (docx)
• Opinion GAAP A13 (Formerly A12) Opinions of PG Omitting Each CU Does Not Issue Sep. Audit – Jun 2023 (docx)
• Opinion GAAP A17 (Formerly A16) Opinion on Departmental Statements – Jun 2023 (docx)
• Opinion GAAP Qualified Because One (But Not All) Component Units Not Audited – Jun 2023 (docx)
• Opinion Non-Governmental Not-for-Profit GAAP & OCBOA – Jun 2023

Cash (AOS Regulatory Basis) & OCBOA Opinion Examples

• Opinion OCBOA Basis – Jun 2023 (docx)
• Opinion AOS Basis (GAAP required) – Jun 2023 (docx)
• Opinion AOS Basis (No GAAP requirement) – Jun 2023 (docx)

Cash (other regulatory basis) opinion examples

• Opinion CBCF Regulatory Basis – Jun 2023 (docx)
• Opinion SWCD Regulatory Basis – Jun 2023 (docx)

GAGAS Report Letter

• Report Letter GAGAS AUC (docx)

Single Audit Report Letter

• Report Letter Uniform Guidance – May 2023 (docx)
• For other report shells go to the Practice Aids page.

Agreed-Upon Procedures for Schools

• Anti-Bullying Report Shells can be found on the Agreed-Upon Procedure Shells for Small Governments page.