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Summary of Standards
Scope of Audit Work
Examination and Evaluation Field Work and Reporting
5 other sections not shown
abuse accepted accounting principles activities application controls appropriate officials audit objectives audit program audited entity auditor should consider audits and program certified public accountants compliance audits compliance with laws complied with laws conclusions design and development Due professional economy and efficiency effect efficiency audits engaging organization ensure entity has complied entity's financial statements evaluation standard evidence examination and evaluation expanded scope audit extend audit steps external impairments Federal financial and compliance financial audits government auditing government economy government entity government organizations identified illegal acts independent indicative of fraud internal accounting control internal auditors internal control system law or regulation laws and regulations legislative levels of government negative assurance obtained operating systems papers personnel program results audits provide reasonable assurance public accountants recommendations reporting standard requirements responsibility separation of duties specific standard for government Statements on Auditing steps and procedures study and evaluation tests