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Compliance Auditing Applicable To Governmental Entities And Other Recipients Of Governmental Financial Assistance; Statement On Auditing Standards, 068, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

This Statement establishes standards for testing and reporting on compliance with laws and regulations in engagements, as defined below, under generally accepted auditing standards (GAAS) Government Auditing Standards the Single Audit Act of 1984 and Office of Management and Budget (OMB) Circular A-128 "Audits of State and Local Governments" and OMB Circular A-133, "Audits of Institutions of Higher Education and Other Nonprofit Institutions." It also addresses reporting on the internal control structure under Government Auditing Standards