Ohio Admin. Code 117-2-05 - Standards for audits
(A)
Except as otherwise provided in rules of the auditor of state, audits of public
offices pursuant to Chapter 117. or section
115.56 of the Revised Code shall be performed in accordance with
generally accepted governmental auditing standards.
(B) The auditor of state may also conduct
other auditing engagements according to applicable professional auditing
standards promulgated by the "American Institute of Certified Public
Accountants" or other procedures the auditor of state believes
suitable.
Notes
Promulgated Under: 117.20
Statutory Authority: 117.11, 117.12, 117.19
Rule Amplifies: 117.11, 117.12, 117.19
Prior Effective Dates: 01/31/1984, 04/30/1984, 09/24/1984, 12/23/1984, 07/01/2000, 01/23/2006, 11/16/2015
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