tailieunhanh - Government Auditing Standards 2011 Internet Version

The Evaluation Council’s decision on whether the institution passes the audit or must be subject to a re-audit is recorded at the end of the report. If the HEI is required to undergo a re-audit, the targets that are in essential need of development and will be subject to the re-audit are recorded in the report. The report is published in FINHEEC’s publication series in both paper and electronic format in the language specified in the audit agreement. The length of the report is approximately 50 pages. The audit result is communicated to the HEI immediately after the Evaluation Council’s decision-making meeting. The report and an information bulletin are published. | United States Government Accountability Office GAO By the Comptroller General of the United States August 2011 Government Auditing Standards 2011 Internet Version CONTENTS CHAPTER GOVERNMENT AUDITING FOUNDATION AND ETHICAL Purpose and Applicability of Ethical The Public Proper Use of Government Information Resources and Professional CHAPTER STANDARDS FOR USE AND APPLICATION OF Types of GAGAS Audits and Attestation Financial Performance Nonaudit Services Provided by Audit Use of Terminology to Define GAGAS Relationship between GAGAS and Other Professional Stating Compliance with GAGAS in the Auditors CHAPTER GENERAL GAGAS Conceptual Framework Approach to Application of the Conceptual Government Auditors and Audit Organization i Government Auditing Standards 2011 Internet Version External Auditor Internal Auditor Provision of Nonaudit Services to Audited Requirements for Performing Nonaudit Consideration of Specific Nonaudit Management Preparing Accounting Records and Financial Internal Audit Assistance Services Provided by External Internal Control Monitoring as a Nonaudit Information Technology Systems Valuation Other Nonaudit Professional Technical Additional Qualifications for Financial Audits and Attestation Continuing Professional CPE Requirements for Quality Control and System of Quality Leadership Responsibilities for Quality within the .