Audit Opinion Resources

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. 

The Auditing Standards Board of the AICPA has issued SASs No. 134 and related SASs that will revise the auditor reports for fiscal years ending on or after December 15, 2021.  Examples noted as Pre-SAS No. 134. All reports noted as Pre-SAS No. 134 are not to be used for audits beginning with and after fiscal years ending December 31, 2021. Reports subject to SAS No. 134 and related SASs will be posted in the near future.