What does an auditor's report on GAGAS compliance typically include?

An auditor's report on GAGAS compliance focuses on providing a comprehensive overview of the audit process as it pertains to the standards established under the Government Auditing Standards, often referred to as GAGAS. A critical component of this report is the description of the scope and findings related to internal control. This is essential because GAGAS places a strong emphasis on the effectiveness of an entity's internal controls in order to ensure compliance with laws and regulations, as well as the reliability of financial reporting.

In this context, the auditor examines and evaluates the internal control systems in place and identifies any deficiencies or areas for improvement. This information provides valuable insights for stakeholders and informs them about the entity's ability to manage its resources effectively and safeguard against risks.

A statement of independence from management might be relevant but does not capture the breadth of what the GAGAS report entails. Similarly, a summary of audit findings could be part of the report but lacks the specific focus on internal controls which are critical to GAGAS compliance. An opinion on the auditor's compensation would not be relevant to the GAGAS report, as it does not relate to the audit findings or the quality of the internal controls in place. Therefore, focusing on internal controls directly addresses key compliance aspects