Contents

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GAO-03-673G Government Auditing Standards > Index

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Letter

Chapter 1 Introduction

Purpose

Applicability

Relationship between GAGAS and Other Professional Standards

Accountability

Roles and Responsibilities

Chapter 2 Types of Government Audits and Attestation Engagements

Introduction

Financial Audits

Attestation Engagements

Performance Audits

Nonaudit Services Provided by Audit Organizations

Chapter 3 General Standards

Introduction

Independence

Professional Judgment

Competence

Quality Control and Assurance

Chapter 4 Field Work Standards for Financial Audits

Introduction

AICPA Field Work Standards

Additional GAGAS Standards

Auditor Communication

Considering the Results of Previous Audits and Attestation Engagements

Detecting Material Misstatements Resulting from Violations of Contract Provisions or Grant Agreements, or from Abuse

Developing Elements of a Finding

Audit Documentation

Chapter 5 Reporting Standards for Financial Audits

Introduction

AICPA Reporting Standards

Additional GAGAS Reporting Standards for Financial Audits

Reporting Auditors’ Compliance with GAGAS

Reporting on Internal Control and on Compliance with Laws, Regulations, and Provisions of Contracts or Grant Agreements

Reporting Deficiencies in Internal Control, Fraud, Illegal Acts, Violations of Provisions of Contracts or Grant Agreements, and Abuse

Reporting Views of Responsible Officials

Reporting Privileged and Confidential Information

Report Issuance and Distribution

Chapter 6 General, Field Work, and Reporting Standards for Attestation Engagements

Introduction

AICPA General and Field Work Standards for Attestation Engagements

Additional GAGAS Field Work Standards for Attestation Engagements

Auditor Communication

Considering the Results of Previous Audits and Attestation Engagements

Internal Control

Detecting Fraud, Illegal Acts, Violations of Provisions of Contracts or Grant Agreements, and Abuse That Could Have a Material Effect on the Subject Matter

Developing Elements of Findings for Attestation Engagements

Attest Documentation

AICPA Reporting Standards for Attestation Engagements

Additional GAGAS Reporting Standards for Attestation Engagements

Reporting Auditors’ Compliance with GAGAS

Reporting Deficiencies in Internal Control, Fraud, Illegal Acts, Violations of Provisions of Contracts or Grant Agreements, and Abuse

Reporting Views of Responsible Officials

Reporting Privileged and Confidential Information

Report Issuance and Distribution

Chapter 7 Field Work Standards for Performance Audits

Introduction

Planning

Supervision

Evidence

Audit Documentation

Chapter 8 Reporting Standards for Performance Audits

Introduction

Form

Report Contents

Report Quality Elements

Report Issuance and Distribution

Appendix

Appendix I: Advisory Council on Government Auditing Standards

GAO Project Team

Index

Abbreviations

AICPA American Institute of Certified Public Accountants

COSO Committee of Sponsoring Organizations of the Treadway Commission

CPA certified public accountant

CPE continuing professional education

GAAP generally accepted accounting principles

GAAS generally accepted auditing standards

GAGAS generally accepted government auditing standards

GAO U.S. General Accounting Office

MD&A Management’s Discussion and Analysis

OMB U.S. Office of Management and Budget

SAS AICPA Statements on Auditing Standards

SSAE AICPA Statements on Standards for Attestation Engagements

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GAO-03-673G Government Auditing Standards