Auditing Standards

Auditing Standards

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Independent Peer Review Report on the Office of the Comptroller of Puerto Rico (Peer Review)

The report states, “In our opinion, OCPR’s quality control system, for the fiscal periods from July 1, 2019 to June 30, 2022, has been suitably designed and complied with…

Current Standard

Independent Peer Review Report on the Office of the Comptroller of Puerto Rico, by the Office of the Comptroller General of the Republic of Costa Rica

The report states that “OCPR’s quality control system, for the fiscal periods from July 1, 2016 to June 30, 2019, has been suitably designed and complied with…

Current Standard

Generally Accepted Government Auditing Standards (GAGAS) 2018

Generally Accepted Government Auditing Standards (GAGAS) 2018.

Current Standard

Generally Accepted Government Auditing Standards (GAGAS) 2011

Generally Accepted Government Auditing Standards (GAGAS) 2011.

Auditing Standards, Version 5 (Current)

This Standard applies to audits initiated on or after July 1, 2016.

Current Standard

Normas internas OCPR

Auditing Standards, Version 4

This Standard applies to audits initiated before July 1, 2016.

Normas internas OCPR

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