Other Additional Fieldwork and Reporting Responsibilities

For financial audits, Government Auditing Standards includes general standards, as well as fieldwork and reporting standards that are in addition to those required by generally accepted auditing standards (GAAS). There are a number of additional Government Auditing Standards fieldwork and reporting responsibilities specifically related to internal control, compliance with laws, regulations, and provisions of contracts or grant agreements, fraud, and abuse.

Other additional fieldwork and reporting standards include, among others, those related to audit documentation requirements, audit follow-up, obtaining and reporting the views of responsible officials about findings and planned corrective actions, and report distribution. You should refer to the July 2007 Government Auditing Standards for a full description and understanding of these additional fieldwork and reporting standards, however, a summary of each is included in the table below.

Topic Area	The Additional Government Auditing Standards Fieldwork or Reporting Standard Related to This Topic is:	Additional Commentary
Audit Documentation	Audit documentation related to planning, conducting, and reporting on the audit should contain sufficient information to enable an experienced auditor who has had no previous connection with the audit to ascertain from the audit documentation the evidence that supports the auditors' significant judgments and conclusions.  Audit documentation should contain support for findings, conclusions, and recommendations before auditors issue their reports.	Audit documentation is one area that reviews of audits performed under Government Auditing Standards consistently show needs improvement.  Auditors should carefully review the detailed requirements of both Statement on Auditing Standards (SAS) No. 103*, Audit Documentation (AICPA, Professional Standards, vol. 1, AU sec. 339), and Government Auditing Standards to ensure that audit documentation is sufficient.
Considering the Results of Previous Audits and Attestation Engagements	Auditors should consider the results of previous audits and attestation engagements and follow up on known significant findings and recommendations that directly relate to the objectives of the audit being undertaken.	Although Government Auditing Standards does not require the auditor to report the status of findings and recommendations from prior audits, the auditor should consider whether uncorrected prior-period findings should continue to be current-period findings.
Reporting Auditors’ Compliance with Generally Accepted Government Auditing Standards (GAGAS)	Audit reports should state that the audit was performed in accordance with GAGAS.	This is required when the report on the audit of the financial statements is submitted to comply with a requirement for an audit in accordance with Government Auditing Standards, or when those standards are voluntarily followed.
Reporting Views of Responsible Officials	If the auditors' report discloses deficiencies in internal control, fraud, illegal acts, violations of provisions of contracts or grant agreements, or abuse, auditors should obtain and report the views of responsible officials concerning the findings, conclusions, and recommendations, as well as planned corrective actions.	Auditors should include in their report a copy of the officials' written comments or a summary of the comments received.
Reporting Privileged and Confidential Information.	If certain pertinent information is prohibited from general disclosure, the audit report should state the nature of the information omitted and the requirement that makes the omission necessary.	Government Auditing Standards also discuss the issuance and distribution of separate limited-official-use reports containing omitted information, including information that is omitted because of public safety and security concerns.
Report Issuance and Distribution	Government auditors should submit audit reports to the appropriate officials of the audited entity and to appropriate officials of the organizations requiring or arranging for the audits, including external funding organizations such as legislative bodies, unless legal restrictions prevent it. Auditors should also send copies of the reports to other officials who have legal oversight authority or who may be responsible for acting on audit findings and recommendations and to others authorized to receive such reports.  Unless the report is restricted by law or regulation, or contains privileged and confidential information, auditors should clarify that copies are made available for public inspection.  Nongovernment auditors should clarify the report distribution responsibilities with the party contracting for the audit and follow the agreements reached.	The AICPA Audit Guide, Government Auditing Standards and Circular A–133 Audits, recommends that auditor make the required clarification regarding report distribution responsibilities in the engagement letter or other understanding with the auditee. In addition, auditors could make the clarification in correspondence that transmits the reports to the auditee and other recipients.

 *SAS No. 103 supersedes SAS No. 96 and is effective for audits of financial statements for the periods ending on or after December 15, 2006.