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This audit guide is intended to assist independent auditors in performing audits of profit-motivated entities that are subject to HUD’s uniform financial reporting standards (See 24 CFR (Code of Federal Regulations) Part 5, Subpart H, and 24 CFR Part 202.5(g)).


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This audit guide is divided into chapters.  Chapter 1 documents the purpose, background, and general requirements for performing a HUD-required audit. It also includes other matters the auditor should consider in preparing for the audit. Chapter 2 contains the reporting requirements. Both chapters 1 and 2 apply to all audits covered by this audit guide. Each of the remaining chapters contains procedures for auditing compliance with requirements pertaining to the specific HUD program(s) being audited.

AUDIT GUIDE

Consolidated Audit Guide


INFORMATION FOR INDEPENDENT PUBLIC ACCOUNTANTS & CLIENTS – AUDITS OF HUD PROGRAMS

This audit guide is intended to assist independent auditors in performing audits of profit-motivated entities that are subject to HUD’s uniform financial reporting standards (See 24 CFR (Code of Federal Regulations) Part 5, Subpart H, and 24 CFR Part 202.5(g)).


Sign up to be notified when new items are posted to our web site (link is external)

This audit guide is divided into chapters.  Chapter 1 documents the purpose, background, and general requirements for performing a HUD-required audit. It also includes other matters the auditor should consider in preparing for the audit. Chapter 2 contains the reporting requirements. Both chapters 1 and 2 apply to all audits covered by this audit guide. Each of the remaining chapters contains procedures for auditing compliance with requirements pertaining to the specific HUD program(s) being audited.

AUDIT GUIDE

Consolidated Audit Guide


INFORMATION FOR INDEPENDENT PUBLIC ACCOUNTANTS & CLIENTS – AUDITS OF HUD PROGRAMS

This audit guide is intended to assist independent auditors in performing audits of profit-motivated entities that are subject to HUD’s uniform financial reporting standards (See 24 CFR (Code of Federal Regulations) Part 5, Subpart H, and 24 CFR Part 202.5(g)).


Sign up to be notified when new items are posted to our web site (link is external)

This audit guide is divided into chapters.  Chapter 1 documents the purpose, background, and general requirements for performing a HUD-required audit. It also includes other matters the auditor should consider in preparing for the audit. Chapter 2 contains the reporting requirements. Both chapters 1 and 2 apply to all audits covered by this audit guide. Each of the remaining chapters contains procedures for auditing compliance with requirements pertaining to the specific HUD program(s) being audited.

AUDIT GUIDE

Consolidated Audit Guide


INFORMATION FOR INDEPENDENT PUBLIC ACCOUNTANTS & CLIENTS – AUDITS OF HUD PROGRAMS