Financial Audits
Financial Audits
The purpose of the Financial Audit is to express opinions on the financial statements. The Georgia Department of Audits and Accounts conducts the audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. The audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.