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Audit Opinions and Reports
These samples are written to cover as many conditions and situations as possible.  The actual opinion letter should be modified based on the actual funds audited and the various statements and schedules presented. 
 
Sample Financial Opinions - Basic Financial Statements
Example 1 Unmodified Opinion on Basic Financial Statements Accompanied by Required Supplementary Information, Supplementary Information, and Other Information
Example 2 Unmodified Opinion on Basic Financial Statements Performed Under Governmental Auditing Standards Accompanied by Required Supplementary Information, Supplementary Information, and Other Information
Example 3 Unmodified Opinion on Basic Financial Statements Accompanied by Required Supplementary Information, Supplementary Information, and Other Information - Single Audit Published Under Same Cover
Example 4 Adverse Opinion on Basic Financial Statements that Omit a Major Fund or a Nonmajor Fund from a Fund Type
Example 5 Unmodified Opinion on Basic Financial Statements when One Fund or Component Unit Representing Less than All of a Fund Type has been Audited by Other Auditors
Example 6 Report on Basic Financial Statements that Includes a Qualified Opinion on Major Governmental Funds because of a GAAP Departure
Example 7 Unmodified Opinion on the Basic Financial Statements of a Special Purpose Government that has a Single Opinion Unit Engaged in Governmental Activities Only
Example 8 Unmodified Opinion on the Basic Financial Statements of a Special Purpose Government that has a Single Opinion Unit Engaged in Business-Type Activities Only
Example 9 Report on Basic Financial Statements that Include Multiple Opinion Modifications, Including an Adverse Opinion because a Major Fund is Omitted
  
Audit Manual
Single Audit
Audit Fees
Firms Providing Accounting Services
Audit Opinions and Reports
Pension Standards - GASB 67 and GASB 68
Pension Standard - GASB 73