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Contract issues for governmental audits

Jul 21, 2021 · 143 KB Download

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The AICPA State and Local Government Expert Panel worked collaboratively with the Government Finance Officers Association (GFOA) Committee on Accounting, Auditing and Financial Reporting to develop this joint article which:

  • educates both governments and their auditors about clauses in contracts and engagement letters in the governmental environment

  • focuses on provisions that may not meet AICPA professional standards and that may create uncertainty about the auditor’s independence

  • includes several recommendations regarding contracting for auditing services

Download the Contract-issues-for-governmental-audits

File name: audit-contract-issues.pdf

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