Auditors (21 - 30 of 91 items)
Financial Audit Manual: Exposure Draft
GAO-02-1009G: Published: Sep 1, 2002. Publicly Released: Sep 1, 2002.
The Financial Audit Manual (FAM), published in July 2001, provides guidance for financial audits done by the Inspector General community, GAO, and their contractors. The FAM is a key part in enhancing accountability over taxpayer-provided resources. GAO and the President's Council on Integrity and Efficiency (PCIE) are committed to keeping the FAM current. With this goal in mind, a GAO/PCIE task f...
Government Auditing Standards: Amendment No. 3: Independence (Superseded by GAO-03-673G)
GAO-02-388G: Published: Jan 1, 2002. Publicly Released: Jan 1, 2002.
This publication has been superseded by GAO-03-673G, Government Auditing Standards: 2003 Revision, June 2003. GAO presented a guide on revised government auditing standards to audit officials and others interested in government auditing standards. The standards require auditors to (1) not perform management functions or make management decisions and (2) not audit their own work or provide nonaudit...
Financial Audit Manual: Part III
A02692: Nov 1, 2001
GAO published a financial auditing manual containing detailed guidance for meeting relevant requirements within a comprehensive framework, focusing on the following components of a financial audit: (1) professional qualifications, (2) quality control, (3) planning and supervision, (4) evidence, (5) workpapers, (6) reporting and (7) general auditing issues...
Financial Audit Manual: Volumes 1 and 2
GAO-01-765G: Published: Aug 1, 2001. Publicly Released: Aug 1, 2001.
GAO published a manual containing detailed guidance for meeting relevant requirements within a comprehensive framework, focusing on the four phases of an audit (1) planning, (2) internal control evaluation, (3) testing of accounts, controls and compliance, and (4) reporting...
Review of Certain Aspects of the District of Columbia's Fiscal Year 1999 Comprehensive Annual Financial Report (CAFR)
GAO-01-173R: Published: Nov 3, 2000. Publicly Released: Nov 3, 2000.
Mitchell & Titus, LLP issued its Independent Auditors' Reports on the general purpose financial statements included in the District of Columbia's Comprehensive Annual Financial Report (CAFR) the fiscal year 1999. GAO reviewed the auditors' report in order to answer several congressional questions about to the CAFR. The independent auditors used generally accepted auditing procedures to ensure that...
Results of GAO's Assistance on Audit of U.S. Government Printing Office's Fiscal Year 1997 Financial Statements
AIMD-98-250R: Published: Aug 3, 1998. Publicly Released: Aug 3, 1998.
GAO assisted the Government Printing Office (GPO) in satisfying its statutory requirement for the audit of GPO's fiscal year 1997 financial statements by: (1) participating in contracting with an independent public accounting firm, KPMG Peat Marwick LLP, to perform the audit; (2) monitoring the audit's progress; and (3) reviewing KPMG's working papers and reports for compliance with generally acce...
Tax Administration: Taxpayer Rights and Burdens During Audits of Their Tax Returns
T-GGD-97-186: Published: Sep 26, 1997. Publicly Released: Sep 26, 1997.
GAO discussed the rights of taxpayers and their treatment during audits of their tax returns by the Internal Revenue Service (IRS).GAO noted that: (1) IRS has limited data on both the treatment of taxpayers and the burdens imposed on them during audits; (2) IRS recently created a system to track taxpayers' complaints about improper treatment but IRS does not solicit input on all improper treatment...
Credit Reform: Review of OMB's Credit Subsidy Model
AIMD-97-145: Published: Aug 29, 1997. Publicly Released: Aug 29, 1997.
Pursuant to a legislative requirement, GAO reviewed the Office of Management and Budget's (OMB) Credit Management Subsidy Model (CSM), focusing on whether the CSM: (1) conforms with relevant provisions of applicable legislation and accounting standards; (2) provides reliable results; and (3) is maintained and operated under a system of adequate controls. An additional objective was to identify sup...
Corporate Audits Issue Area: Active Assignments
AA-97-22(2): Published: Apr 15, 1997. Publicly Released: Apr 15, 1997.
GAO provided information on its active assignments in the Corporate Audits issue area as of April 15, 1997...
An Audit Quality Control System: Essential Elements
OP-4.1.6: Published: Aug 1, 1993. Publicly Released: Aug 1, 1993.
GAO presented a guide to help federal, state, and local audit organizations design and improve their auditing systems and ensure the quality of their audit products by addressing: (1) proper system planning; (2) how a quality assurance system will affect job design, job staffing, implementation, and product preparation; (3) how to achieve sound, prompt, and satisfactory results; and (4) how to bui...