Exposure Draft Update to Joint GAO/PCIE Financial Audit Manual (FAM) part2 potx

... to prohibit auditors from auditing areas where relatives are employed, • policies to prohibit auditors from auditing areas where they were recently assigned or are scheduled to be assigned ... bulletin, Audit Requirements for Federal Financial Statements ; and the GAO/PCIE Financial Audit Manual . In its audit of [name of entity], [name of CPA firm] found • the...

Ngày tải lên: 20/06/2014, 08:20

... Federal Financial Management Improvement Act (FFMIA) August 2002 GAO/PCIE Financial Audit Manual - Part II Page 701-4 process and summarize financial information that flows into agency financial ... provides steps the auditor should perform, the auditor may tailor the steps to satisfy the objectives or intent of the step if the step cannot be completed as describ...

Ngày tải lên: 20/06/2014, 08:20

... classified into general, application, and user controls. Testing of IS controls generally should be performed by an IS auditor, although the audit team may assist the IS auditor. .13 The auditor ... the auditor generally should perform each step of the related compliance audit program. Because the subject matter of some laws is closely related to matters the auditor will be pla...

Ngày tải lên: 20/06/2014, 08:20

... GAO/PCIE Financial Audit Manual - Part II Page 812-5 Name of entity: Audit period: Reviewed by: Audit Procedures Done by/date W/P ref 5. If the entity does not appear to ... GAO/PCIE Financial Audit Manual - Part II Page 809-8 Name of entity: Audit period: Reviewed by: Audit Procedures Done by/date W/P ref 6. If the entity do...

Ngày tải lên: 20/06/2014, 08:20

... August 2002 GAO/PCIE Financial Audit Manual - Part II Page 902-9 preparer would not be able to eliminate these accounts in the consolidated financial statements. The auditor may advise the ... – Example Audit Procedures for Intragovernmental and Other Related Parties' Activity and Balances August 2002 GAO/PCIE Financial Audit Manual - Part II Page 902...

Ngày tải lên: 20/06/2014, 08:20

... August 2002 GAO/PCIE Financial Audit Manual - Part II Page 1002-1 .01 This section provides guidance on procedures for the auditor to perform to obtain evidence that the financial accounting ... response. .15 To assist the auditor in completing the review of legal matters in a timely manner (and to assist management in preparing the financial statements), the audi...

Ngày tải lên: 20/06/2014, 08:20

... B-1 [Audited Entity Letterhead] Date: [date] To: General Counsel From: Chief Financial Officer [signed] Subject: [Auditor 's] Audits of the Fiscal Year 20X1 and 20X0 Financial ... Glossary Additions August 2002 GAO/PCIE Financial Audit Manual Glossary Additions-3 Joint Financial Management Improvement Program (JFMIP) The joint undertaki...

Ngày tải lên: 20/06/2014, 08:20

... total costs. Total costs should include course fees and travel costs (including per diem) associated with the seminar, conference, or course. ESTIMATED COSTS Dates CPEs Fees Travel Total ... Total - - 0 Course/ Sponsor Staff Member Signature Assistant Director Signature Director Signature Assistant Director for Human Resource Management AFMDFORM53 a This is trial version w...

Ngày tải lên: 19/06/2014, 13:20

... Utah. Hometown National Bank Longview Washington. Washington Business Bank Olympia Washington. Salal Credit Union Seattle Washington. Numerica Credit Union Spokane Washington. Washington Trust ... Houston Texas. MemberSource Credit Union Houston Texas. Patriot Bank Houston Texas. Post Oak Bank, National Association Houston Texas. Preferred Bank, FSB Houston Texas. Tradition Bank Hou...

Ngày tải lên: 06/03/2014, 10:20

... financial statements to an audit. I am confident that in future years, as the data used to prepare these financial statements continue to improve, these financial statements will prove to be an important ... truly historic undertaking. Never before has the United States Government attempted to assemble comprehensive financial statements covering all of its myriad activities...

Ngày tải lên: 19/06/2014, 15:20