Guide for Review of Independent Public Accountant Work
AFMD-8.1.1
Published: Dec 01, 1988. Publicly Released: Dec 01, 1988.
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Highlights
GAO published a guide for reviews of independent public accountants' (IPA) work, to help evaluators determine whether IPA work complies with applicable auditing standards.
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AccountantsAuditing proceduresAuditing standardsAuditorsEvaluation methodsFinancial recordsFinancial statementsInternal controlsGovernment auditing standardsAccounting controls