Rule 20-2-.02. Audit or Examination

"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.

Authority: O.C.G.A. Secs. 43-3-2, 43-3-8.

History. Original Rule entitled "Exceptions" adopted. F. and eff. June 30, 1965.

Amended: F. Feb. 8, 1971; eff. Feb. 28, 1971.

Repealed: New Rule entitled "Certificate of Expression or Disclaimer of Opinion as to the Fairness of the Representations Shown Therein" adopted. F. Feb. 9, 1978; eff. Mar. 1, 1978.

Repealed: New Rule entitled "Audit or Examination" adopted. F. Aug. 20, 2009; eff. Sept. 9, 2009.

Amended: F. Feb. 4, 2015; eff. Feb. 24, 2015.