abuse (see also attestation engagements, field work standards; attestation engagements, reporting standards; financial audits, field work standards; financial audits, reporting standards; performance audits, reporting standards; performance audits, field work standards) A.05-A.06

examples of A.06

accountability

governance, role of those charged with A1.05-A1.07

government 1.01-1.02

government managers and officials, responsibilities of 1.02, A1.08

accurate, as report quality element A8.02

Advisory Council on Government Auditing Standards, members of Appendix II

agreed-upon procedures (see attestation engagements, field work standards)

AICPA standards

for attestation engagements 1.15a, 3.45, 6.01, 6.03-6.04, 6.06, 6.30

for financial audits 1.15a, 3.44, 4.01, 4.03, 4.05, 4.19, 4.26-4.28, 5.01, 5.03, 5.15, 5.23, 5.26

relationship to GAGAS 1.15a

American Evaluation Association 1.16

American Institute of Certified Public Accountants (see also AICPA standards) 1.15a

American Psychological Association 1.16

appropriateness of evidence 7.59-7.65, A7.03

assurance (see quality control and assurance; reasonable assurance)

attestation engagements (see also GAGAS)

types of 1.23

subject matter 1.24

qualifications for auditors, additional 3.45

attestation engagements, field work standards 6.01-6.29

abuse 6.13c-6.14

agreed-upon-procedures-level engagement 1.23c, 6.13b

AICPA standards 6.01, 6.03-6.06

cause 6.18

communication, auditor 6.06-6.08

condition 6.17

corrective actions 6.09, 6.18-6.19

criteria 6.16

documentation 6.07-6.08, 6.13a, 6.17, 6.20-6.26

effect 6.19

evidence 6.04b, 6.16, 6.18, 6.20-6.22

examination-level engagements 1.23a, 6.10, 6.13a

findings, developing elements of 6.15-6.19

fraud and illegal acts 6.13

internal control 6.10-6.12

materiality 6.28

planning 6.04, 6.06-6.10, 6.13a, 6.15

previous engagements 6.09

review-level engagements 1.23b, 6.13b

risk, assessing 6.09, 6.13a

termination before engagement completed 6.08

violations of contracts or grant agreements 6.13, 6.29

work of others, using 6.25

attestation engagements, reporting standards 6.30-6.56

abuse 6.33, 6.36-6.42

AICPA standards 6.30

risk, assessing 6.56b

classified information 6.52, 6.55-6.56

confidential or sensitive information 6.51-6.56

corrective actions 6.42, 6.44-6.45, 6.49

direct reporting to outside parties 6.39-6.41

distribution 6.56

findings 6.42-6.43

fraud and illegal acts 6.33, 6.36-6.40, 6.42, 6.44

GAGAS, reporting auditors' compliance with 1.11-1.13, 6.32

internal control 6.33-6.35, 6.42, 6.44

investigations or legal proceedings, compromising 6.38

limited official use 6.52-6.53, 6.55

material weakness in internal control 6.33, 6.34b

recommendations 6.42

significant deficiency in internal control 6.33, 6.34

views of responsible officials 6.44-6.50

violations of contracts or grant agreements 6.33, 6.36-6.40, 6.42, 6.44

audit objective (see objective, audit)

audit risk 7.01, 7.05, 7.07, 7.10-7.11, 7.24, 7.26, 7.28-7.29, 7.57

auditors, qualifications of (see competence)

auditors' responsibility 3.39, 4.26

audits and attestation engagements, types of 1.17-1.21

cause (see attestation engagements, field work standards; financial audits, field work standards; performance audits, field work standards)

classified information (see limited official use under attestation engagements, reporting standards; financial audits, reporting standards; performance audits, reporting standards)

clear, as report quality element A8.02e

comments (see views of responsible officials under attestation engagements, reporting standards; financial audits, reporting standards; performance audits, reporting standards)

competence 3.33, 3.40-3.49

attestation engagements, additional qualifications for 3.45

continuing professional education 3.46-3.49

education and experience 3.42

financial audits, additional qualifications for 3.44

and professional judgment 3.33, 3.42

skill needs, assessing and staffing for 3.41

specialists 3.43d, 3.49

technical knowledge and skills required 3.43

complete, as report quality element A8.02c

compliance audits (see performance audits)

compliance with GAGAS statement 1.11-1.13

modified 1.12b

unmodified 1.12a

computer-based information systems (see information)

conclusions 8.16, 8.27

condition (see attestation engagements, field work standards; financial audits, field work standards; performance audits, field work standards)

conflict of interest, avoiding (see also independence) 2.10

concise, as report quality element A8.02f

consulting services (see nonaudit services)

continuing professional education (CPE) 3.46-3.49

hours 3.46

guidance 3.48

responsibility for 3.48

for specialists 3.49

subjects, determining appropriate 3.47

timing 3.46

COSO framework footnote 92

convincing, as report quality element A8.02d

criteria (see attestation engagements, field work standards; financial audits, field work standards; performance audits, field work standards)

data reliability (see information)

definitions (see terms)

documentation (see also attestation engagements, field work standards; financial audits, field work standards; financial audits, reporting standards; performance audits, field work standards)

of continuing professional education 3.48-3.49

of decisions using professional judgment 3.38

GAGAS, departure from 1.07b

GAGAS, significance of not complying with 1.12a

of independence 3.08f, 3.15, 3.19, 3.30

of quality control system 3.52-3.53

economy and efficiency audits (see performance audits)

effect (see attestation engagements, field work standards; financial audits, field work standards; performance audits, field work standards)

ethical principles 2.01-2.15

conflicts, avoiding 2.10

as framework 2.04

and independence 2.03

information, use of government 2.11-2.12

integrity 2.03, 2.05b, 2.08-2.09

objectivity 2.03, 2.05c, 2.10

position, use of government 2.05d, 2.11, 2.14

professional behavior 2.05e, 2.15

public interest 2.03, 2.05a, 2.06-2.07

resources, use of government 2.05d, 2.11, 2.13

responsibility for, personal and organizational 2.03

tone 2.01

transparency 2.12

explanatory material 1.08-1.10

external quality control review (see peer review, external)

evidence (see also attestation engagements, field work standards; financial audits, field work standards; performance audits, field work standards; performance audits, reporting standards; information) 1.25-1.27, 7.55-7.71

amount and type required, identifying 7.40

appropriateness 7.56, 7.59-7.65, A7.01-A7.03

audit plan 7.51

of cause 7.75

documentation of 7.77

insufficient 8.07

sources, identifying 7.39

sufficiency of 7.56, 7.66-7.67

sufficiency and appropriateness of, uncertain or limited 8.14-8.15

sufficient and appropriate 7.55-7.71, 8.14-8.15, 8.26, A7.01-A.7.02

types of 7.60-7.65, A7.02

financial audits (see also GAGAS)

qualifications for, additional 3.44

types of 1.22

financial audits, field work standards 4.01-4.29

abuse 4.12-4.13

AICPA standards 4.01, 4.03

cause 4.17

communication, auditor 4.05-4.08

compliance with laws, regulations, and provisions of contracts or grant agreements 4.06-4.07

condition 4.16

corrective action 4.09, 4.17-4.18

criteria 4.15

definition 1.22

documentation 4.05-4.06, 4.08, 4.16, 4.19-4.24

effect 4.18

evidence 4.03c, 4.07, 4.15, 4.17, 4.19

findings, developing elements of 4.14-4.18

fraud and illegal acts 4.27-4.28

GAGAS, departure from 4.21

governance, identifying those charged with 4.06

internal control 4.03b, 4.06-4.07

materiality 4.26

misstatements, material 4.03b, 4.10-4.13, 4.27-4.28

misstatements, types of footnote 57

planning 4.03a, 4.05-4.09, 4.14, 4.26-4.28

previous engagements, use of 4.09

risk, assessing 4.03b, 4.09

reasonable assurance 4.01b

supervision 4.03a

supervisory review 4.20

termination before audit completed 4.08

violations of contracts or grant agreements 4.10-4.11

work of others, use of 4.23

financial audits, reporting standards 5.01-5.44

abuse 5.10, 5.15-5.21

AICPA standards 5.01, 5.03, 5.06, 5.15, 5.23, 5.26

classified information 5.40, 5.43-5.44

compliance with laws, regulations, contracts, and grants 5.07-5.09

communication, auditor 5.14, 5.16, 5.18, 5.23-5.25, 5.43, 5.44b

confidential or sensitive information 5.39-5.44

corrective actions 5.21, 5.29d, 5.32-5.33, 5.37

direct reporting to outside parties 5.18-5.20, 5.31

distribution 5.40-5.41, 5.44

documentation 5.14, 5.16, 5.44

financial statements, previously-issued 5.26-5.30

findings, presenting 5.21-5.22

fraud and illegal acts 5.10, 5.15-5.18

GAGAS, reporting auditors' compliance with 1.11-1.13, 5.05-5.06

internal control deficiencies 5.10-5.14, 5.29d

internal control, material weakness in 5.10, 5.11b, 5.13

internal control, reporting on 5.07-5.14, 5.29d

investigative or legal proceedings, limiting reporting to matters that would not compromise 5.17

limited use report 5.40-5.41, 5.43

misstatements 5.26-5.29

recommendations 5.21

restatement 5.26-5.31

significance, assessing 5.12

significant matters, communicating 5.23-5.25

views of responsible officials 5.32-5.38

violations of contracts or grant agreements 5.10, 5.15-5.18

fraud and illegal acts, indicators of risk of (see also attestation engagements, field work standards; attestation engagements, reporting standards; financial audits, field work standards; financial audits, reporting standards; performance audits, field work standards; performance audits, reporting standards) A.07-A.08

GAGAS (see also attestation engagement, reporting standards; financial audits, field work standards; financial audits, reporting standards; performance audits, field work standards; performance audits, reporting standards) 1.01-1.34, A1.02-A1.04

application 1.03-1.04, A1.02-A1.04

for attestation engagements 1.03-1.04, 1.23-1.24

audits and attestation engagements, types of 1.17-1.20

compliance statements 1.11-1.13

departure from 1.07b, 1.12b-1.13, 4.21, 7.81

explanatory material 1.08-1.10

for financial audits 1.22

guidance, supplemental 1.21, A.01-A8.02

laws, regulations, and guidelines that require A1.02-A1.04

and nonaudit services 1.33-1.34

nongovernmental entities, applicability to 1.04

for performance audits 1.25-1.32

purpose 1.03

relationship to other standards 1.14-1.16

requirements, categories of 1.07

terminology, use of 1.05-1.10

governance, role of those charged with A1.05-A1.07

government information, resources, and position, proper use of 2.11-2.14

guidance, supplemental A.01-A8.02

abuse, examples of A.05-A.06

evidence in relation to audit objectives, appropriateness of A7.03

evidence, types of A7.01-A7.02

fraud risk indicators, examples of A.07-A.08

governance, role of those charged with A1.05-A1.07

government accountability, GAGAS in context of A1.01-A1.08

internal control deficiencies, examples of A.03-A.04

laws, regulations, and guidelines that require GAGAS A1.02-A1.04

laws, regulations, and provisions of contracts or grant agreements, significance to audit objectives A.09-A.11

management, role of A1.08

nonaudit services A3.01-A3.03

reporting, performance audit A8.01-A8.02

report quality elements A8.02

illegal acts (see fraud and illegal acts)

independence (see also objectivity) 3.01-3.30

declining work due to impaired independence 3.04

and ethical principles 3.01

external impairments 3.10-3.11

external audit organizations 3.13-3.15

impairments identified after report 3.04

internal audit functions 3.16-3.19

nonaudit services and 3.20-3.30

nonaudit services and overarching principles 3.22-3.24

nonaudit services, types of 3.25-3.30

organizational independence 3.12-3.21

personal impairments 3.07-3.09

principles of, overarching 3.22-3.23

safeguards, supplemental 3.30

of specialist 3.05

information (see also evidence, internal control)

computer-processed 7.65

from officials of audited entity 7.64

self-reported 7.62

Institute of Internal Auditors (IIA) 1.16a, 3.16, 5.44b, 6.56b, 8.43b

integrity 2.08-2.09

internal auditing 1.16a, 7.22, 8.43b

independence 3.16-3.19

as nonaudit service 3.29l,

peer review report 3.61

performance audit 7.22, 8.43b

reporting externally footnotes 69, 88, 103; 5.44b, 6.56b, 8.43b

internal control (see also attestation engagements, field work standards; attestation engagements, reporting standards; financial audits, field work standards; financial audits, reporting standards; performance audits, field work standards; performance audits, reporting standards)

as audit objective 1.28, 1.30

definition of footnote 14, 7.15c

deficiencies, examples of A.03-A.04

in financial audits 1.22

for information systems 1.30f, 4.22, 6.24, 7.16, 7.23-7.27, 7.65

nonaudit service 3.27-3.29

objectives, types of 7.19-7.20

in performance audits 1.28, 1.30, 7.16-7.27

as subject matter 1.24

supplemental testing and reporting 4.07

internal quality control system (see quality control and assurance)

International Auditing and Assurance Standards Board 1.15c

Joint Committee on Standards for Education Evaluation 1.16c

laws, regulations, and provisions of contracts or grant agreements

determining significance to objectives of A.09-A.11

that require GAGAS A1.02-A1.04

in performance audits 7.15a

limited-official-use reports (see attestation engagements, reporting standards; financial audits, reporting standards; performance audits, reporting standards)

management role in accountability A1.08

management audit (see performance audit)

management controls (see internal control)

managers and officials, responsibilities of government 1.02

nonaudit services 1.33-1.34, 3.20-3.30, A3.01-A3.03

examples for audit organizations in government A3.03

and independence 3.20-3.30

overarching principles 3.22-3.24

safeguards, supplemental 3.28

types of 3.25-3.30, A3.03

nongovernmental entities, applicability of GAGAS to audits of 1.04, A1.04

objectives, audit (see also performance audits, field work standards; performance audits, reporting standards; subject matter) 1.13, 1.18-1.19, 1.23, 1.28-1.32

attestation engagement 1.23

compliance 1.31

economy and efficiency 1.29

information appropriate to A7.03

internal control 1.28, 1.30

multiple or overlapping 1.19

performance audit 1.28-1.31, 7.03, 7.07-7.08

program effectiveness and results 1.29

prospective analysis 1.32

types of 1.28-1.32

objectives, as report quality element A8.02b

objectives, scope, and methodology (see also performance audit, field work standards and performance audit, reporting standards) 8.09-8.13

objectivity (see also auditors' responsibilities; independence) 2.10

operational audits (see performance audits)

peer review, external 3.50b, 3.55-3.63

adverse opinion footnote 43

contract, audit organizations seeking to enter into a 3.62

modified opinion footnote 43

public transparency 3.61

reports footnote 40, 3.59, 3.61-3.36

risk assessment 3.58

scope 3.56-3.57

selecting engagements 3.58

team criteria 3.54

work of another audit organization, using 3.63

performance audits (see also evidence)

audit objectives, types of 1.27-1.32

definition 1.25

evidence 1.25-1.27

GAGAS and other standards 1.16

performance audits, field work standards 7.01-7.84

abuse 7.33-7.34

audit plan, preparing 7.50-7.51

audit risk 7.01, 7.05, 7.07, 7.10-7.11, 7.29, 7.36

cause 7.75

communication, auditor 7.46-7.49

compliance objectives 7.19c

condition 7.74

corrective actions 7.36

criteria 1.25, 7.37-7.38

effect 7.76

documentation 7.06, 7.45, 7.47-7.49, 7.74, 7.77-7.84

effectiveness and efficiency objectives 7.19a

engagement letter 7.48

evidence 7.03, 7.05, 7.07, 7.10, 7.27, 7.37, 7.39-7.40, 7.55-7.71, A7.01-A7.03

findings, developing elements of 7.72-7.76

fraud and illegal acts 7.30-7.32

GAGAS, departure from 1.07b, 1.12-1.13, 7.81

information systems controls 7.23-7.27

internal control 7.15c, 7.16-7.27

internal control deficiency 7.21

internal control, types of 7.19-7.20

laws, regulations, contracts, and grant agreements 7.15a, 7.28-7.29

methodology (see also planning) 7.07, 7.10

objectives, audit 7.07-7.08, A7.03

outcomes 7.15g

outputs 7.15f

planning 7.06-7.12, 7.16, 7.30, 7.36, 7.41, 7.50-7.51

previous engagements 7.36

program, definition of footnote 91

program operations 7.15e

program, understanding the 7.13, 7.15

reasonable assurance 4.01b, 7.01, 7.03

relevance and reliability 7.19b

safeguarding assets and resources 7.20

scope (see also planning) 7.07, 7.09

significance 7.01, 7.04, 7.07, 7.11

staff, assigning 7.44

specialists, using the work of 7.45

supervision 7.52-7.54

termination before audit completed 7.49

users of the audit report 7.14

violations of contracts or grant agreements 7.21, 7.28-7.29

work of others, using 7.41-7.43

performance audits, reporting standards 8.01-8.43

abuse 8.18, 8.21-8.25

classified information 8.39, 8.42-8.43

communication, auditor 8.07, 8.19, 8.22

confidential or sensitive information 8.38-8.42

conclusions 8.27

corrective actions 8.05, 8.14, 8.28, 8.32, 8.36

direct reporting to outside parties 8.24-8.26

distribution 8.43

evidence 8.12-8.15, 8.26

findings 8.14-8.26

form of audit report 8.04

fraud and illegal acts 8.18, 8.21-8.24

GAGAS, reporting auditors' compliance with 1.11-1.13, 8.30-8.31

internal auditors 8.43b

internal control deficiencies 8.18-8.20

investigations or legal proceedings, compromising 8.23

limited-official-use report 8.39-8.40, 8.42

methodology 8.09, 8.13

objectives, audit 8.10

objectives, scope, and methodology 8.09-8.13

public records laws 8.42

purposes 8.05

quality, elements of report A8.02

recommendations 8.28-8.29

scope 8.11

views of responsible officials 8.08, 8.32-8.37

violations of contracts or grant agreements 8.18, 8.21-8.25

professional behavior 2.15

professional judgment 3.20, 3.31-3.39

auditor responsibility 3.39

collective knowledge 3.34

competence and 3.33, 3.42

documentation of decisions using 3.38

independence, determining impairment of 3.20

risk level, considering 3.37

understanding, determining required level of 3.36

professional requirements, use of terminology in 1.05-1.10

categories of 1.07

explanatory material 1.05, 1.08-1.10

presumptively mandatory requirements 1.07b

unconditional requirements 1.07a

program audits or evaluations (see performance audits)

program effectiveness and results audits (see performance audits)

proper use of government information, resources, and position 2.11-2.14

Public Company Accounting Oversight Board 1.15b

public interest 2.03, 2.06-2.07

public need to know 1.02

quality control and assurance (see also peer review, external) 3.50-3.63, A3.04-A3.05

documentation of 3.52

monitoring 3.53f-3.54, A3.04b

peer review 3.55-3.63, A3.05

system of 3.51-3.54, A3.04-A3.05

reasonable assurance 4.01b, 7.01, 7.03, 7.07, 7.10

recommendations 8.28-8.29

report quality, elements of A8.02

reporting standards (see attestation engagements, reporting; financial audits, reporting; performance audits, reporting)

requirements, use of terminology in professional (see professional requirements, use of
terminology in)

scope 7.09

significance footnote 28, 7.01, 7.04, 7.07, 7.11, 7.57, 7.70

significant deficiency (see attestation engagements, reporting standards)

specialists

qualifications 3.49

independence of 3.05

using 7.45

standard-setters, financial accounting and reporting footnote 8

standards, choice between applicable 1.19

standards of other authoritative bodies (see also entries for individual standard-setting bodies) 3.16

state governments footnote 9

sufficiency 7.66-7.67

supplemental guidance (see guidance, supplemental)

terms 1.05-1.10

adverse peer review opinion footnote 43

abuse 4.12, 6.14, 7.33

accountability 1.02

appropriateness 7.56, 7.59

attestation engagement 1.23

audit organization footnote 3

audit procedures 7.10

audit risk 7.05

auditing 1.01

auditor footnote 2

competence 3.40-3.42

equity footnote 1

experienced auditor footnotes 52, 82, 98

explanatory material 1.08-1.10

financial audit 1.22

fraud footnotes 57, 81, 95

illegal acts footnote 59

inconsequential footnotes 66, 86

independence 3.03

integrity 2.08-2.09

internal control footnote 14, 1.30, 7.15c, footnote 92

material weakness 5.11b, 6.34b

materiality footnote 28, 4.26

may, might, and could 1.08

methodology 7.10

misstatements footnote 57

modified GAGAS compliance statement 1.12b

modified peer review opinion footnote 43

more than inconsequential footnotes 66, 86

more than remote footnotes 65, 85

must and is required 1.07a

objectivity 2.10

outcomes 7.15g

outputs 7.15f

performance audit 1.25-1.28

presumptively mandatory requirement 1.07b

probable footnotes 65, 85

professional behavior 2.15

professional judgment 3.32-3.34

professional skepticism 3.32

program footnote 13

program operations 7.15e

proper use of government information, resources, and position 2.11-2.14

public interest 2.06-2.07

quality control, system of 3.51

reasonable assurance 4.01b, 7.03

reasonably possible footnotes 65, 85

relevance 7.59a

reliability 7.59c

remote footnotes 65, 85

requirement 1.05-1.07

unconditional requirement 1.07a

scope 7.09

should 1.07b

significance footnote 28, 7.04

significant footnote 89

significant deficiency 5.11a, 6.34a

specialist footnote 21

subject matter 1.23-1.24

sufficiency 7.56, 7.66-7.67

sufficient, appropriate evidence 7.56

those charged with governance footnotes 49, 80, 97; A1.06-A1.07

unmodified GAGAS compliance statement 1.12a

validity 7.59

those charged with governance, in accountability communications A1.05-A1.07

attestation engagements 6.07-6.08

definition footnotes 49, 80, 97; A1.06-A1.07

financial audits 4.06-4.08

performance audits 7.46-7.49

timely, as report quality element A8.02g

value-for-money audits (see performance audits)

views of responsible officials (see attestation engagements, reporting standards; financial audits, reporting standards; performance audits, reporting standards)

violations of contracts or grant agreements (see attestation engagements, field work standards; attestation engagements, reporting standards; financial audits, field work standards; financial audits, reporting standards; performance audits, field work standards; performance audits, reporting standards)

work of others, using (see also attestation engagements, field work standards; financial audits, field work standards; performance audits, field work standards) 3.63