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What is Auditor Reports on OCBOA Financials about?

This document presents the guidelines for audit reports on financial statements prepared in accordance with an accounting basis other than Generally Accepted Accounting Principles (GAAP). It provides a specific format for the audit report that includes: 1) identifying the accounting basis used, 2) expressing an opinion on whether the financial statements present fairly in accordance with that basis, and 3) restricting the use of the report to internal and regulatory parties only.

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ScribdTranslations

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