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Misstatements arising from fraudulent financial reporting are intentional misstatements or omissions of amounts or disclosures in financial statements designed to deceive financial statement users where the effect causes the financial statements not to be presented, in all material respects, in conformity with GAAP or OCBOA. The guide also contains a new illustrative auditor's report on OCBOA financial statements in connection with new revisions reflecting the effects of Auditing Interpretation Nos. Interpretation 14 of SAS 62 (which defines OCBOA) explains that if OCBOA financial statements have elements or accounts that would require disclosures on GAAP statements then the OCBOA statements should have the same disclosures or provide information that communicates the substance of those disclosures. |
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