Reports issued by CPAs conducting audits subject to the GAO standards must include all of the following except:

Question

Quizplus · Accepted Answer

Reports issued by CPAs conducting audits subject to the GAO standards must include descriptions of the scope of compliance testing, the scope of internal control testing, and any irregularities and illegal acts found. However, they are not required to include a description of any sampling methodology and sampling plans used. This detail is typically part of the audit methodology and does not need to be explicitly stated in the report.

Reports Issued by CPAs Conducting Audits Subject to the GAO