The engagement will involve the auditor comparing the data in the electronic submission with the hard-copy annual financial statements and related schedules. This engagement may be performed by the auditor of the financial statements or another independent public accountant. Chapter 8 of this Guide explains the certification process and how to complete the independent accountant section of the template. This document contains more specific information about the procedures and related report. We have developed engagement letter drafting forms that may be used for the agreed- upon procedure engagements.
Separate forms are available for commercial entities and nonprofit entities.
You will need Adobe Acrobat Reader to view or print these documents. SAS No. 93, Omnibus Statement on Auditing Standards - 2000, provides for the following changes in the standard language of the report on audited financial statements. References to generally accepted auditing standards should also include identification of the country of origin of those standards. References to generally accepted accounting principles should include identification of the country of origin. These changes are effective for reports issued or reissued on or after June 30, 2001.