These audits are to be performed in accordance with generally accepted auditing standards, the standards set forth for financial audits in the General Accounting Office's (GAO) Government Auditing Standards, the provisions of the federal Single Audit Act and U. S. Office of Management and Budget (OMB) Circular A 133, Audits of State and Local Governments and the provisions of Sections 4 230 through 4 236 of the Connecticut General Statutes concerning the State Single Audit Act. The auditor shall state that the primary purpose of the audit is to express an opinion on the general-purpose financial statements taken as a whole and that the audit is subject to the inherent risk that errors or irregularities may occur and not be detected.
