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Review of the Audits of the Consumer Cooperative Development Corporation's Financial Statements for the Year Ended December 31, 1983, and for December 30 and 31, 1982

AFMD-85-11 Published: Jul 09, 1985. Publicly Released: Jul 09, 1985.
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Highlights

GAO reviewed an independent accounting firm's audits of the statements of the financial condition of the Consumer Cooperative Development Corporation as of December 31, 1983 and 1982, and the related statements of income and retained earnings, and changes in financial position for the year ended December 31, 1983.

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Accounting proceduresAudit oversightAuditing standardsFinancial managementFinancial recordsFinancial statement auditsInternal controlsFinancial statementsGovernment auditing standardsAccounting controls