Financial Audit Manual part2 potx

... 3 2 t W x x x x x This is trial version www.adultpdf.com l ATTACHMENT I ACCOUNTING AND FINANCIAL MANAGEMEWT INDIVIDUAL TRAINING PLAN Name : Date : ATTACHMENT I DIVISION INSTRUCTIONS

Ngày tải lên: 19/06/2014, 13:20

... 2008 GAO/PCIE Financial Audit Manual Page 601-1 601 – Introduction to FAM Volume 2 – Tools .01 Volume 2 of the GAO/PCIE Financial Audit Manual (FAM) consists of tools to assist the auditor 1 ... standards include AU 543, “Part of Audit Performed by Other Independent Auditors;” AU 322, “The Auditor’s Consideration of the Internal Audit Function in an Audit of Financia...

Ngày tải lên: 19/06/2014, 19:20

... nature of FFMIA assessments and financial statements audits, the auditor may use the audit work performed as part of the financial statement audit. In the example audit program at FAM 701 A for ... performing financial statement audits, auditors generally should evaluate the capability of the financial management systems to process and summarize financial information that...

Ngày tải lên: 19/06/2014, 19:20

... Prompt Payment Act July 2008 GAO/PCIE Financial Audit Manual Page 810-5 Name of entity: _________ Audit period: _________ Reviewed by: _________ Audit Procedures Done by/date Doc Ref ... 2008 GAO/PCIE Financial Audit Manual Page 814-8 Name of entity: _________________________ Audit period: _________________________ Reviewed by: _________________________ Audit...

Ngày tải lên: 19/06/2014, 21:20

... GAO/PCIE Financial Audit Manual Page 2010 - 34 Volume 3 2010 – Checklist for Federal Accounting 2010 – Checklist for Federal Accounting Section I – Overview Introduction The Chief Financial ... entities in preparing their financial statements in accordance with U.S. GAAP, and (ii) auditors in auditing them in accordance with U.S. generally accepted government auditing stan...

Ngày tải lên: 17/02/2014, 21:20

... expense components have been included in the financial statements at appropriate amounts. July 2001 GAO/PCIE Financial Audit Manual Forward-1 Financial Audit Manual Foreword On behalf of the General ... statements. July 2001 GAO/PCIE Financial Audit Manual Page 235-1 .01 The auditor should identify significant line items and accounts in the financial statements and signi...

Ngày tải lên: 06/03/2014, 23:20

... June 30, 2004. This audit was conducted in accordance with auditing standards generally accepted in the United States of America, Government Auditing Standards, the Single Audit Act Amendments ... Mrs. Favre: In conjunction with our audit of federal assistance received by the State of Mississippi, the Office of the State Auditor has completed its audit of selected federal program...

Ngày tải lên: 19/06/2014, 11:20

... General Accounting Office GAO Accounting and Financial Management Division ll11lll ll3\llllll ill lllll Ii11 Ill1 Ill1 149894 - Financial Audit Manual l Volume 2 GAO/AFMD-12.19.5B This ... Workpaper Review 1400 EVIDENCE 1500 WORKPAPERS 1600 REPORTING 1700 GENERAL June 1993 GAO Financial Audit Manual - Part III Contents- 1 This is trial version www.adultpdf....

Ngày tải lên: 19/06/2014, 13:20

... auditors and accountants, especially those working on financial audits, to become certified public accountants. Employees must be certified public accountants to become Band III financial auditors. ... Coordinator and the Training Institute for updates. Financial Auditor Curriculum - Table I presents the required financial auditor curriculum that includes financial management cour...

Ngày tải lên: 19/06/2014, 13:20

... the audit work programs. The objectives of the audit were achieved. . The audit was conducted in accordance with GAGAS and AFMD policies and procedures, including the Financial Audit Manual. ... and June 1993 GAO Financial Audit Manual - Part III Page 1301-l This is trial version www.adultpdf.com GAO DOCUMENTS DATA BASE PAGE 1 09/15/93 TITLE: Financial Audit Ma...

Ngày tải lên: 19/06/2014, 13:20