Section 53E-3-602 - Auditors appointed - Auditing standards(1) Procedures utilized by auditors employed by local school boards shall meet or exceed generally accepted auditing standards approved by the state board and the state auditor.(2) The standards must include financial accounting for both revenue and expenditures, and student accounting.Amended by Chapter 186, 2019 General Session ,§ 34, eff. 5/14/2019.Renumbered from § 53A-1-404 by Chapter 1, 2018 General Session ,§ 40, eff. 1/24/2018.Enacted by Chapter 2, 1988 General Session