Auditors (41 - 50 of 93 items)
Employee Benefits: Improved Plan Reporting and CPA Audits Can Increase Protection Under ERISA
AFMD-92-14: Published: Apr 9, 1992. Publicly Released: Apr 9, 1992.
Pursuant to a congressional request, GAO provided information on independent public accountants' audits of employee benefit plans, focusing on: (1) a November 1989 Department of Labor study that criticized such audits; (2) requirements for employee benefit plan audits; (3) scope limitations in such audits; and (4) ways to enhance plan reporting and audits.GAO reported that: (1) the Employee Retire...
Establishing Government Auditing Standards
AFMD-4.1.0: Published: Aug 1, 1990. Publicly Released: Aug 1, 1990.
This publication discusses the establishment of a permanent Auditing Standards Advisory Council to keep government auditing standards current through the issuance of revisions, interpretations, and guidance. The Government Auditing Standards Advisory Council will be composed of 15 members nominated by organizations that represent the audit community and will advise the Comptroller General on audit...
Joint Financial Management Improvement Program 1989 Report on Financial Management Improvements
D15418: Jul 20, 1990
This report highlights Federal agencies' accomplishments in improving their financial management systems and operations. By disseminating this information by means of this annual report JFMIP fulfills one of its primary roles to act as a catalyst for improving financial management policies and practices government wide...
Mid-America Intergovernmental Audit Forum: The Auditor and the Law
141910: Dec 11, 1989
GAO provided a transcript of the Mid-America Intergovernmental Audit Forum, which focused on financial institution fraud...
Mineral Revenues: Options to Accelerate Royalty Payment Audits Need Further Consideration
RCED-89-167: Published: Jun 5, 1989. Publicly Released: Jul 6, 1989.
Pursuant to a congressional request, GAO provided information on the Minerals Management Service's (MMS) audits of oil and gas royalty payments, focusing on the: (1) status of the MMS audit program; (2) effect of a 3-year audit acceleration effort by MMS; (3) MMS cost-benefit analysis that it used to support its proposal to hire contract auditors; and (4) possibility of auditor conflicts of intere...
CPA Audit Quality: Status of Actions Taken to Improve Auditing and Financial Reporting of Public Companies
AFMD-89-38: Published: Mar 6, 1989. Publicly Released: Mar 6, 1989.
Pursuant to a congressional request, GAO reviewed the implementation of changes to improve auditing and financial reporting of public companies.GAO found that the public accounting profession and others have taken positive actions to address concerns about audit quality and the accuracy and reliability of financial disclosures, but have not acted on several proposals. GAO also found that: (1) the...
The Need to Improve Auditing in the Savings and Loan Industry
T-AFMD-89-2: Published: Feb 21, 1989. Publicly Released: Feb 21, 1989.
GAO discussed problems with independent audits of savings and loan associations (S&L) and its suggestions for improving the quality and regulatory use of such audits. GAO noted that its review of audits of 11 failed S&L found that certified public accountants (CPA) did not adequately: (1) evaluate risks associated with high-risk loans, identify collectivity problems associated with restructured lo...
Defense-Related Audits, 1937-1975: Interview With Hassell B. Bell, J. Kenneth Fasick, and James H. Hammond
OP-9-OH: Published: Feb 1, 1989. Publicly Released: Feb 1, 1989.
GAO presented a transcript of a videotape interview of Hassell B. Bell, who served GAO from 1945 to 1975, J. Kenneth Fasick, who served from 1954 to 1981, and James H. Hammond, who served from 1937 to 1974. These individuals worked in various capacities and assumed key roles in auditing the government's defense-related activities. GAO conducted the interview as part of its program to record key go...
Guide for Review of Independent Public Accountant Work
AFMD-8.1.1: Published: Dec 1, 1988. Publicly Released: Dec 1, 1988.
GAO published a guide for reviews of independent public accountants' (IPA) work, to help evaluators determine whether IPA work complies with applicable auditing standards...