April 2018
Intermediate to advanced
272 pages
7h 7m
English
After completing this chapter, you should be able to do the following:
The auditor's standard report on a government's basic financial statements states that the financial statements present fairly (in all material respects) the financial position, changes in financial position, and (where applicable) cash flows of each opinion unit in those financial statements in conformity with GAAP. (The following information discusses changes to the standard report if the basic financial statements contain a single opinion unit.) The basic elements of the standard report are listed in paragraphs .23—.41 of AU-C section 7001 and include
The auditor's report should also ...