Where can I find guidance on the form and content of the A-133 audit reports?
Auditors should contact the American Institute of Certified Public Accountants for guidance on the form and content of reports. Sample reports can be found on the AICPA web site: http://gaqc.aicpa.org/Resources/OMB+Circular+A-133/Illustrative+Auditors+Reports/. Further guidance can be found in Auditing Recipients of Federal Awards: Practical Guidance for Applying OMB Circular A-133 Third Edition.
