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Financial
Audit Manual
H H H H H H H H H
VOLUME 2
GAO-08-586G
July 20 08
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Planning and General
650 - Using the Work of Others
July 20 08 GAO/PCIE Financial ... 20 08 GAO/PCIE Financial...
... 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...
...
financial
management
(Step II.I.)
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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.
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FAM Volume 2 – Tools
700 – Internal Control
July 20 08 GAO/PCIE Financial Aud...
...
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...
... 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...
... (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...
... version
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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...
... other audits.)
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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
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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...
... 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
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Planning and General
650 A - Summary of Audit Procedures and Documentation for Review of Other Auditors’
Work
July 20 08 GAO/PCIE Financial Audi...
... (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 ...
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Compliance
8 02 - General Compliance Checklist
July 20 08 GAO/PCIE Financial Audit Manual Page 8 02- 2
.06 Laws required f...