Code of Federal Regulations · Section
§ 1773.31 — Auditor's Report On The Financial Statements
7 C.F.R. § 1773.31
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The auditor should form an opinion on whether the comparative financial statements as a whole are presented fairly, in all material respects, in accordance with GAAP, and issue a written report that meets AICPA professional auditing standards and GAGAS requirements. The report must include the manual, printed, or digital signature of the audit firm.
Authorizing Statute
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Short title7 U.S.C. § 901
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Under Secretary of Agriculture for Rural Development7 U.S.C. § 6941
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Congressional findings7 U.S.C. § 1921