Auditor's report on the financial statements.

CFR · 2024-01-01 · US · Title 7

The auditor should form an opinion on whether the comparative financial statements as a whole are presented fairly, in all material respects, in accordance with GAAP, and issue a written report that meets AICPA professional auditing standards and GAGAS

official document · source cfr-2024 · id 7:§ 1773.31