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EXAMINATION AND EVALUATION STANDARDS
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activity audited adequate AICPA applicable laws appropriate audit objectives audit organization audit program audit report audit staff audit standards audited entity auditor should consider auditor the responsibil auditor's findings auditor's opinion auditor's report cerned Certified Public Accountants compliance with applicable concise disclosure Due professional efficiency and economy elements of audit ensure entity's eral ernmental auditing evaluation standard examination and evaluation factual Federal financial reports findings and conclusions function governmental auditing grant independent public accountants instances of noncompliance Institute of Certified Internal Auditing internal control internal review judgment law or regulation laws and regulations legislative levels of government matters ment necessary orga organizational performed personnel pertinent laws planning port practices prepared prescribed programs or activities reasons regulatory requirements reporting standard responsible officials scope of audit significant skills specific standard for gov standard for governmental standard places statement sufficient three elements tions users