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Iowa State Auditor

Auditor Practice Aids 2016

The Auditor of State provides guidelines setting forth accounting and auditing standards to be applied in audits of governmental subdivisions. These guidelines include audit programs and sample reports. These are public documents, although the primary users are CPA firms and government officials and staff.

Change in Sample Report Language

The Government Auditing Standards and Single Audits Audit Guide updated the language in the “Management’s Responsibility” paragraph of the Independent Auditor’s Report on Compliance or Each Major Federal Program and on Internal Control over Compliance Required by the Uniform Guidance to read as follows:

Management’s Responsibility

Management is responsible for compliance with federal statutes, regulations, and the terms and conditions of its federal awards applicable to its federal programs.

This change is necessary because the sample reports were completed before the Audit Guide was available.

Corrective Action Plan Revision

The sample Corrective Action Plan in each applicable sample report has been revised to include the auditee's planned corrective action in accordance with the Government Auditing Standards and Single Audits Audit Guide.

This change is necessary because the sample reports were completed before the Audit Guide was available.

To download the PDF (Portable Document Format) or DOCX (Microsoft Word), right-click on the appropriate hyperlink below and click Save Link/Target As... on the context-sensitive menu.

 (PDF format allows you to view the document electronically on most computers. The freely available Adobe Reader is required to view and print PDF files.)
 

The following guidelines are available:

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Internal Control Questionnaire - FY 2016 All Entities

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