Suggested guidelines for the structure and content of audit guides prepared by federal agencies for use by CPAs: a report
American Institute of Certified Public Accountants, 1972 - Business & Economics - 16 pages
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accepted auditing standards accepted deﬁnitions accountant’s AICPA committees APPENDIX appropriate Audit Guides Prepared audit of federal Audit Program Auditing for Federal auditor’s service Certified Public Accountants clearly deﬁned Committee on Auditing Compliance Matters Based compliance questionnaire Compliance reporting Content of Audit CPAs developed encompass a review eral Exit Conference extended audit procedures extension of audit federal agencies federal assistance programs ﬁeld work standards ﬁnancial audit Financial audits ﬁnancial compliance item ﬁnancial reporting ﬁnancial statements grant costs grant or contract grant programs grantee or contractor identiﬁed independent auditor internal control management auditing measurement of efﬁciency ment operational auditing opinion paragraph performance evaluation preparation of audit Prepared by Federal program compliance matters purpose quantitative record of resource reporting requirements scope signiﬁcant speciﬁc audit steps speciﬁc grant speciﬁc program speciﬁc reporting speciﬁc requirements statute Structure and Content study and evaluation Suggested Guidelines surveys and ﬁnancial system of internal systems surveys tion