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Title: Guide for Review of Independent Public Accountant Work
Authors: United States Government Accounting Office
Keywords: Simplify Acquisition
Independent Public Accountant
Financial Statement
Issue Date: 1-Dec-1988
Publisher: United States Government Accounting Office
Citation: Unlimited Distribution
Series/Report no.: Simplify Acquisition - Audit and Oversight
Abstract: This guide provides a detailed program for reviewing the work of independent public accountants (IPAS). Following the program contained in this guide will help United States Government Accounting Office (GAO) determine the extent we can rely upon IPA work performed in accordance with auditing standards. This guide may be applicable to various types of GAO audits. However, using the guide is essential when GAO has the authority to audit the financial statements of an entity, and we (1) contract with an IPA to perform financial audit work or (2) plan to use the work of an IPA contracted by the entity. It also may be used to evaluate the quality of IPA audits at the request of the Congress. GAO must evaluate the IPA'S work to determine the extent we can rely upon it and any additional work that must be performed to satisfy our audit responsibilities.
Appears in Collections:Section 809 Panel: Reports, Recommendations & Resource Library

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