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CPA Audit Quality: A Framework for Procuring Audit Services

AFMD-87-34 Published: Aug 18, 1987. Publicly Released: Sep 15, 1987.
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Highlights

In response to a congressional request, GAO reviewed audits performed by certified public accountants (CPA) for state and local governments to determine whether there is a relationship between the way the governments procure audit services and the quality of audits that result.

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Topics

Auditing and Financial Management
AccountantsAudit oversightAuditing proceduresAuditing standardsFund auditsLocal governmentsState and local procurementState governmentsProcurementAudit quality