Download Full Text (3.6 MB)
This Statement establishes standards for testing and reporting on compliance with laws and regulations in engagements, as defined below, under generally accepted auditing standards (GAAS) Government Auditing Standards the Single Audit Act of 1984 and Office of Management and Budget (OMB) Circular A-128 "Audits of State and Local Governments" and OMB Circular A-133, "Audits of Institutions of Higher Education and Other Nonprofit Institutions." It also addresses reporting on the internal control structure under Government Auditing Standards
sas68 with cover
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" (1991). Statements on Auditing Standards. 70.