AICPA Publishes Examples of Conflict Minerals Attestation Engagement Reports for Conflict Minerals

To assist auditors in writing independent private sector audit (IPSA) reports under the Attestation standards, AICPA has just published examples of report format, content and wording.  Attestation reports are typically standardized and are subject to limited auditor discretion.

Performance audit reports, however, are not standardized.  In an upcoming update to its previously released auditor guidance for IPSA Performance Audits, The Auditing Roundtable may publish example reports for Performance Audits.

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