Exposure Draft Update to Joint GAO/PCIE Financial Audit Manual (FAM) part3 doc

... August 2002 GAO/PCIE Financial Audit Manual - Part II Page 650 C-3 EXAMPLE 2 – REPORT CONCURRING WITH OTHER AUDITORS' OPINION (PRESENTING REPORT OF OTHER AUDITORS AFTER THE AUDITOR'S ... 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...

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 ... August 2002 GAO/PCIE Financial Audit Manual - Part II Page 803-6 Name of entity: Audit period: Reviewed by: Audit Procedures Done by/date W/P ref 6. Doc...

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

... – Example Audit Procedures for Intragovernmental and Other Related Parties' Activity and Balances August 2002 GAO/PCIE Financial Audit Manual - Part II Page 902 C-3 Audit Procedures 1 ... – Example Audit Procedures for Intragovernmental and Other Related Parties' Activity and Balances August 2002 GAO/PCIE Financial Audit Manual - Part II Pa...

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

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

Ngày tải lên: 19/06/2014, 13:20

... areas to the Assistant Director. .16 Due to the significance of the documents listed below, they (or their equivalent) must be reviewed by an AFMD assistant director, an audit manager, and an auditor-in-charge, ... 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: Financi...

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