This article reminds auditors to not sign a certification statement stating that the entity has appropriate controls or financial systems to administer federal programs unless the auditor �have performed an appropriate engagement under professional standards.
Source: http://feedproxy.google.com/~r/AICPA_GovernmentalAuditQuality/~3/GRjksbe1MLM/FedReqforAuditorCertifications.aspx
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