Iowa § 11.11 - 11.11 Scope of audits.
Full text of Iowa Iowa Code § 11.11 — 11.11 Scope of audits., with citation guidance and answers to common questions.
§ 11.11. 11.11 Scope of audits.
The written report of the audit of a governmental subdivision shall include the auditor’s opinion as to whether a governmental subdivision’s financial statements are presented fairly in all material respects in conformity with generally accepted accounting principles or with an other comprehensive basis of accounting. As a part of conducting an audit of a governmental subdivision, an evaluation of internal control and tests for compliance with laws and regulations shall be performed. As part of conducting an audit of a governmental subdivision, an examination of the governmental subdivision’s compliance with the reporting requirements of section 331.403, subsection 3, or section 384.22, subsection 2, if applicable, shall be performed. [S13, §100-d, 1056-a11; C24, 27, 31, 35, 39, §117; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §11.11] 2011 Acts, ch 75, §20; 2012 Acts, ch 1124, §3 Referred to in §123.58 Wed Dec 10 21:57:23 2025 Iowa Code 2026, Section 11.11 (26, 0)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 11.11
What does Iowa Code § 11.11 cover?
Section 11.11 ("11.11 Scope of audits.") is part of the Iowa Code, the codified statutory law of Iowa. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Iowa § 11.11?
A common citation format is "Iowa Code § 11.11" (Iowa). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Iowa law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Iowa official source linked on this page or consult a licensed Iowa attorney.
How does Iowa § 11.11 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Iowa can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Iowa.