Compilation of Rules and Regulations of the State of Georgia
Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY
Chapter 20-2 - DEFINITIONS
Rule 20-2-.02 - Audit or Examination
Universal Citation: GA Rules and Regs r 20-2-.02
Current through Rules and Regulations filed through March 20, 2024
"Audit" or "Examination" means an examination applying generally accepted auditing standards, including any procedure undertaken to verify or test the reasonableness of financial information with a view of expressing an opinion or commenting on the fairness of the presentation.
O.C.G.A. Secs. 43-3-2, 43-3-8.
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