This AICPA Governmental Audit Quality Center (GAQC) nonauthoritative article provides considerations on performing audits of single financial statements or specific elements, accounts, or items of financial statements in the governmental auditing arena under AU-C 805, Special Considerations — Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement. The GAQC has noted an increase in these engagements for governments, not-for-profits, and for-profit entities primarily due to the COVID-19 pandemic and related audits of federal
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Governmental Audits of Single Financial Statements or Elements
Aug 25, 2022 · 220.7 KB Download
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File name: gov-audits-singlefs-elements.pdf
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