Audit Practice Aids

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.

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.)
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The following guidelines are available:

Sample Reports - FY 2015

pdf DocumentsPDF

Word DocumentsWORD

City Audit - Cash Basis City Audit - Cash Basis
Community College Community College
County County
Hospital Hospital
School District School District

2014 Guidelines