Specifications include, but are not limited to: express an opinion on the fair presentation of its general purpose financial statements in conformity with generally accepted accounted accounting principles. The auditor is not required to audit the supporting schedules, Management's Discussion and Analysis or the Budgetary Comparison contained in the Comprehensive Annual Financial Report. However, the auditor is to provide an "in-relation-to" report on the supporting schedules based on the auditing procedures applied during the audit of the general purpose financial statements and the combining and individual fund financial statements and schedules. The auditor is not required to audit the introductory or statistical sections of the report.
