7 CFR 1773.38
§ 1773.38 Scope of engagement.
United States · 7 CFR — Agriculture · Status: effective
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- Citation
- 7 CFR 1773.38, § 1773.38 Scope of engagement, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/27908
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Full text
The audit requirements set forth in this part should be met annually by the auditor during the audit of the RUS auditee's financial statements. The auditor must exercise professional judgment in determining whether any auditing procedures in addition to those mandated by GAGAS or this part should be performed on the auditee's financial records in order to afford a reasonable basis for rendering the auditor's opinion on the financial statements and the reports on internal control; compliance with provisions of laws, regulations, contracts, and grant agreements; and instances of fraud; and schedule of findings and recommendations.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.