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When the auditor cannot express an overall opinion, the auditor should state the reasons therefore in the auditor's report. In all cases where an auditor's name is associated with financial statements, the auditor should clearly indicate the character of the auditor's work, if any, and the degree of responsibility the auditor is taking, in the ...
An auditor general, also known in some countries as a comptroller general or comptroller and auditor general, is a senior civil servant charged with improving government accountability by auditing and reporting on the government's operations.
Part III: Compliance Requirements – This section provides guidance and description on the 14 types of compliance guidelines established by federal agencies which summarize the compliance with federal laws and regulations in a general way. It also provides the auditor with certain audit objectives and suggested audit procedures to facilitate ...
In addition, CPA firms that perform local government financial audits that include an A-133 "single audit" must follow yellow book standards. In addition to financial audits, the Yellow Book standards cover Performance Audits, which evaluate the performance of a program or project against defined objectives, such as objectives for efficiency ...
The Comptroller General of Patents, Designs and Trade Marks is the head of the UK Intellectual Property Office or Patent Office. The Comptroller and Auditor General is head of the National Audit Office, and is the successor of the former Comptroller General of the Exchequer and the former Commissioners of Audit.
Auditor independence refers to the independence of the internal auditor or of the external auditor from parties that may have a financial interest in the business being audited. It ensures that auditors do not have any financial interest in the firms in which they are auditing. Independence requirements are founded on 4 major standards ...
The primary customer of internal audit activity is the entity charged with oversight of management's activities. This is typically the audit committee, a sub-committee of the board of directors. To provide hierarchical independence, most chief audit executives report to the chairperson of the audit committee as to the performance of his/her duties.
The auditor-general of New South Wales helps the Parliament of New South Wales hold government accountable for its use of public resources.. The auditor-general is responsible for audits of NSW Government agencies, [1] universities, [2] and NSW local government, and also provides certain assurance services for Commonwealth grants and payments to the State under Commonwealth legislation.