Most of the audit engagements performed by certified public accountants (CPAs) for local auditees that report to the Louisiana Legislative Auditor (LLA) are required to be performed under generally accepted government auditing standards.

Audit reports are not the only types of reports that are submitted to LLA (see What Kind of Report Does My Agency Need to Provide to the Legislative Auditor?). The engagements for reports that are not audits are performed under different standards.

Review/attestation reports are submitted for those local auditees that receive between $200,000 and $499,999 in revenues and other sources. The review portion of these engagements is performed under Standards for Accounting and Review Services promulgated by the American Institute of Certified Public Accountants (AICPA); the attestation portion is performed under Standards for Attestation Engagements promulgated by the AICPA. Government Auditing Standards also apply to review/attestation engagements, and incorporate the AICPA standards by reference.

Compilation reports are submitted for those local auditees that receive between $75,001 and $199,999 in revenues and other sources. They are performed under Standards for Accounting and Review Services promulgated by the AICPA.

Some local auditees enter into engagements with CPAs to perform agreed-upon procedures engagements, in which the CPA performs tests that are agreed to by the auditee and the CPA. As stated previously, agreed-upon procedures engagements are performed under Standards for Attestation Engagements promulgated by the AICPA and Government Auditing Standards.

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