Download Full Text (4.3 MB)
This statement establishes standards with respect to testing and reporting on compliance with laws and regulations in engagements, as defined below, under generally accepted auditing standards, Government Auditing Standards, and the Single Audit Act of 1984 it also addresses reporting on the internal control structure under Government Auditing Standards.
Auditing -- Standards -- United States; Administrative agencies -- United States -- Auditing; Auditing, Internal -- United States; Finance, Public -- Auditing -- Standards -- United States
Accounting | Taxation
American Institute of Certified Public Accountants. Auditing Standards Board, "Compliance auditing applicable to governmental entities and other recipients of governmental financial assistance; Statement on auditing standards, 063" (1989). Statements on Auditing Standards. 65.