Financial Audit Manual VOLUME 2 July 2008_part6 doc

... Efficiency U N I T E D S T A T E S o f A M E R I C A P R E S I D E N T ' S C O U N C I L o n I N T E G R I T Y & E F F I C I E N C Y P C I E Financial Audit Manual H H H H H H H H H VOLUME 2 GAO-08-586G July 20 08 This is trial version www.adultpdf.com Planning and General 650 - Using the Work of Others July 20 08 GAO/PCIE Financial ... 20 08 GAO/PCIE Financial...

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... of Audit Procedures and Documentation for Review of Other Auditors’ Work July 20 08 GAO/PCIE Financial Audit Manual Page 650 A -2 Table 1: Summary of Audit Procedures from Reviewing Other Auditors’ ... Others July 20 08 GAO/PCIE Financial Audit Manual Page 650 -21 matter with the audit director and the reviewer before formally discussing the issue with the other a...

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... financial management (Step II.I.) This is trial version www.adultpdf.com Compliance 8 02 - General Compliance Checklist July 20 08 GAO/PCIE Financial Audit Manual Page 8 02- 1 8 02 ... Also, see step II.D .2 of these audit procedures. This is trial version www.adultpdf.com FAM Volume 2 – Tools 700 – Internal Control July 20 08 GAO/PCIE Financial Aud...

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... version www.adultpdf.com Compliance 8 02 - General Compliance Checklist July 20 08 GAO/PCIE Financial Audit Manual Page 8 02- 13 Compliance Audit Procedures .16 Compliance audit procedures are provided ... This is trial version www.adultpdf.com Compliance 8 02 - General Compliance Checklist July 20 08 GAO/PCIE Financial Audit Manual Page 8 02- 12 Instructions Fo...

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... 8 12 - Pay and Allowance System for Civilian Employees, as Provided Primarily in Chapters 51-59 of Title 5, U.S. Code July 20 08 GAO/PCIE Financial Audit Manual Page 8 12- 4 Name of entity: Audit ... in Chapters 51-59 of Title 5, U.S. Code July 20 08 GAO/PCIE Financial Audit Manual Page 8 12- 3 Name of entity: Audit period: Reviewed by: Audit Procedures D...

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... Substantive Testing 9 02 C – Example Audit Procedures for Intragovernmental and Other Related Parties’ Activity and Balances July 20 08 GAO/PCIE Financial Audit Manual Page 9 02 C -2 Audit Procedures ... __________ File Ref: Page 2 of 8 July 20 08 GAO/PCIE Financial Audit Manual Page 9 02 A -2 PLANNING PHASE INTERNAL CONTROL PHASE TESTING PHASE Acc...

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... (Form 22 4) or Statements of Accountability/ Transactions (Forms 121 8/ 122 1 or 121 9/ 122 0) by Agency Location Code (ALC). Note: For entities which report on Forms 22 4, 121 8, or 121 9, electronic ... Activity and Balances July 20 08 GAO/PCIE Financial Audit Manual Page 9 02 C -22 Exhibit I Seller Entity - Trading Partner 1 $20 0,000 Less adjustment for timing...

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... version www.adultpdf.com Substantive Procedures 941 - Auditing the Statement of Social Insurance July 20 08 GAO/PCIE Financial Audit Manual Page 941 -2 2. An explanation of how the net present value ... Reviewer: ________________ Date: _________ File Ref: Page 2 of 6 July 20 08 GAO/PCIE Financial Audit Manual Page 921 C -2 Relevant assertions in line it...

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... other audits.) This is trial version www.adultpdf.com Reporting 10 02 A – Example Audit Procedures for Inquiries of Legal Counsel July 20 08 GAO/PCIE Financial Audit Manual Page 10 02 A-1 10 02 ... version www.adultpdf.com Reporting 10 02 B – Example Legal Letter Request July 20 08 GAO/PCIE Financial Audit Manual Page 10 02 B-1 10 02 B – Example Legal Letter R...

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... Government Auditing Standards (20 07 edition) GAGAS This is trial version www.adultpdf.com Reporting 1003 - Financial Statement Audit Completion Checklist July 20 08 GAO/PCIE Financial Audit Manual ... version www.adultpdf.com Reporting 1003 - Financial Statement Audit Completion Checklist July 20 08 GAO/PCIE Financial Audit Manual Page 1003-3 CONTENTS Section...

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... internal auditor (see AU 322 .26 ). This is trial version www.adultpdf.com Planning and General 601 – Introduction to FAM Volume 2 Tools July 20 08 GAO/PCIE Financial Audit Manual Page 601 -2 ... version www.adultpdf.com CONTENTS - FAM VOLUME 2 – TOOLS July 20 08 GAO/PCIE Financial Audit Manual Contents -2 900 SUBSTANTIVE TESTING 9 02 9 02...

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... Others July 20 08 GAO/PCIE Financial Audit Manual Page 650 -23 The auditor should direct, review, test, and evaluate the work done by internal auditors to the extent appropriate based on the auditor’s ... version www.adultpdf.com Planning and General 650 A - Summary of Audit Procedures and Documentation for Review of Other Auditors’ Work July 20 08 GAO/PCIE Financial Audi...

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... (FFMIA) July 20 08 GAO/PCIE Financial Audit Manual Page 701 -2 April 20 04 3 describes the basic elements of an integrated financial system, including the core financial system. Agency financial ... This is trial version www.adultpdf.com Compliance 8 02 - General Compliance Checklist July 20 08 GAO/PCIE Financial Audit Manual Page 8 02- 2 .06 Laws required f...

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... __________ File Ref: Page 2 of 8 July 20 08 GAO/PCIE Financial Audit Manual Page 9 02 A -2 PLANNING PHASE INTERNAL CONTROL PHASE TESTING PHASE Account Financial statement assertions ... version www.adultpdf.com Substantive Testing 9 02 C – Example Audit Procedures for Intragovernmental and Other Related Parties’ Activity and Balances July 20 08 GAO/PCIE...

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... Testing 921 B - Example Account Risk Analysis for Fund Balance with Treasury July 20 08 GAO/PCIE Financial Audit Manual Page 921 B-4 Entity: ___________________________________ Date of Financial ... Land July 20 08 GAO/PCIE Financial Audit Manual Page 931-4 • Coordinate, through the audit liaison, with non -financial staff, such as cultural resource personnel, as...

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