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NCJ Number: 70554 Add to Shopping cart Find in a Library
Title: Standards for Audit of Governmental Organizations, Program, Activities and Functions
Corporate Author: US Comptroller General
United States of America
Date Published: 1974
Page Count: 56
Sponsoring Agency: National Institute of Justice/
Rockville, MD 20849
Superintendent of Documents, GPO
Washington, DC 20402
US Comptroller General
Washington, DC 20548
Sale Source: Superintendent of Documents, GPO
Washington, DC 20402
United States of America

National Institute of Justice/
NCJRS paper reproduction
Box 6000, Dept F
Rockville, MD 20849
United States of America
Language: English
Country: United States of America
Annotation: This booklet contains the 1972 audit standards developed by the General Accounting Office (GAO). They are intended for application to audits of all government organizations and programs for the purpose of expanding an audit's scope beyond analyses of financial statements.
Abstract: To provide a full accounting for the use of public funds, an audit should examine not only financial operations and compliance with applicable statutes, but investigate whether an entity utilizes resources in an efficient manner and whether program objectives are achieved. These standards should be used by auditors employed in Federal, State, or local programs, as well as by contractors and grantees. General criteria concerning the scope of an audit, professional qualifications of auditors, and their independence are detailed. Standards governing examination and evaluation aspects of the audit cover planning, supervision, compliance, evaluation of internal controls, and collection of material evidence. Finally, guidelines on the distribution and content of the audit report are presented. Improvements and accomplishments should be mentioned in the report as well as problem areas. Factual evidence must support every conclusion, and views of responsible officials must be included. Moreover, audit reports should express an opinion on the accuracy and completeness of an organization's financial statements. A summary of the standards and GAO's qualifications for independent auditors engaged by governmental organizations is appended.
Index Term(s): Auditing standards; Audits; Evaluation criteria; Federal programs; US Government Accountability Office (GAO)
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