Governmental Audits, Single Audits, and Restricted-Use Reporting

This chapter covers specialized audit environments where additional standards, compliance requirements, or reporting restrictions apply. These engagements matter because the audit objective often expands beyond standard financial statement assertions.

In This Chapter

• Applying Government Auditing Standards Under the Yellow Book introduces the governmental-audit framework.
• Performing Single Audits of Federal Awards covers federal-award compliance and single-audit structure.
• Handling Other Governmental and Specialized Engagements addresses additional public-sector contexts.
• Using Restricted-Use Reports and Compliance Reporting explains reporting limitations and compliance-focused communication.

How to Use This Chapter

• Read this chapter after the main reporting and attestation chapters because it builds on both.
• Focus on what extra standards or compliance objectives apply in the governmental setting.
• Return here whenever an AUD miss involves Yellow Book work, single audits, or restricted-use reporting.

In this section

• Applying Government Auditing Standards Under the Yellow Book
  How Yellow Book standards add ethical, independence, and reporting requirements in governmental audits.
• Performing Single Audits of Federal Awards
  How single audits of federal awards are structured and reported under the applicable rules.
• Handling Other Governmental and Specialized Engagements
  How other governmental and specialized engagements differ from standard financial statement audits.
• Using Restricted-Use Reports and Compliance Reporting
  How restricted-use reports and compliance reporting work in specialized engagements.