Reference Materials
Audit Report Shells
For Engagements with Fiscal Year-Ends On or After 12-31-2021
This page will be updated as new opinions and examples become available.
GAAP Opinion Examples
- Opinion Disclaimer of Opinion – Jun 2022 (docx)
- Opinion GAAP A01 Unmodified – Apr 2022 (docx)
- Opinion GAAP A02 Unmodified Single Opinion Unit – Jun 2022 (docx)
- Opinion GAAP A03 Unmodified Special Purpose FS with Opinion on Discrete CU – Jun 2022 (docx)
- Opinion GAAP A05 Qualified on Major Funds Due to GAAP Departure – Jun 2022 (docx)
- Opinion GAAP A06 Adverse on Govt Activities General Infrastructure Assets Omitted – Jun 2022 (docx)
- Opinion GAAP A07 Adverse on Govt Activities Comp Abs Are Omitted – Jun 2022 (docx)
- Opinion GAAP A09 Unmodified with Reference to Another Auditor – Jun 2022 (docx)
- Opinion GAAP A12 Opinions of PG Omitting Each CU Does Not Issue Sep. Audit – Jun 2022 (docx)
- Opinion GAAP A16 Opinion on Departmental Statements – Jun 2022 (docx)
- Opinion GAAP Qualified Because One (But Not All) Component Units Not Audited – Jun 2022 (docx)
- Opinion Non-Governmental Not-for-Profit GAAP & OCBOA – May 2022
Cash (AOS Regulatory Basis) & OCBOA Opinion Examples
- Opinion OCBOA Basis – Apr 2022 (docx)
- Opinion AOS Basis (GAAP required) – Apr 2022 (docx)
- Opinion AOS Basis (No GAAP requirement) – Apr 2022 (docx)
Cash (other regulatory basis) opinion examples
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