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https://doa.alaska.gov/dof/reports/resource/2023acfr.pdf
Auditors and Audit Report
1. Explain how you know that this ACFR was audited by external certified public accountants or by
state governmental auditors?
2. What type of opinion did the State receive? If it was modified or qualified and if so, what reason
was given?
3. Did the auditor use generally accepted auditing standards (GAAS)? Explain.
4. Does the audit report introductory paragraph identify the financial statement being audited?
Explain.
5. Is there evidence in the ACFR to suggest that the State was required to have a single audit? Explain.

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