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Consolidated Audit Guide for Audits of HUD Programs Handbook (2000.4) CHAPTER 2: REPORTING REQUIREMENTS AND SAMPLE REPORTS, PDF. 2000.04 REV-2 CHG-17 5/2013 1-3 the Risks of Material Misstatement.” GAGAS provides an additional requirement for reporting on internal control over general, _free, guide. Consolidated Audit Guide for Audits of HUD Programs: Chapter 2 – Reporting Requirement and Sample Reports (2000.04 Rev-2 CHG 13) Consolidated Audit Guide for Audits of HUD Programs Handbook File Format: PDF/Adobe Acrobat. 2000.04 REV-2 CHG- 17 . 5/2013. 1-1 this audit guide is notThe Housing and Urban Development (HUD) Consolidated Audit Guide, Handbook. 2000.04, REV-2, CHG-7, Chapter 3 for HUD Multifamily Housing Programs or. CHAPTER 1. GENERAL AUDIT GUIDANCE. 1-1. Purpose. This audit guide is to assist the independent auditor (auditor) in performing. Periodically updating HUD Handbook 2000.04, Consolidated Audit Guide for Audits of HUD 2, CHG14 and in May 2013 as Handbook 2000.04 REV2, CHG17.