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  2. Statements on Auditing Standards (United States) - Wikipedia

    en.wikipedia.org/wiki/Statements_on_Auditing...

    Consideration of Omitted Procedures After the Report Date full-text: September 1983 47: Audit Risk and Materiality in Conducting an Audit full-text: December 1983 48: The Effects of Computer Processing on the Audit of Financial Statements full-text: July 1984 49: Letters for Underwriters full-text: September 1984 50

  3. Federal Audit Clearinghouse - Wikipedia

    en.wikipedia.org/wiki/Federal_Audit_Clearinghouse

    The Federal Audit Clearinghouse (FAC) is an office within the United States federal government.In compliance with the U.S. Office of Management and Budget (OMB) Circular A-133 Revised, the FAC is in charge of receiving, processing and distributing to U.S. federal agencies the Single Audit reporting packages of thousands of recipients of federal assistance.

  4. Cost auditing - Wikipedia

    en.wikipedia.org/wiki/Cost_auditing

    Observations and suggestions if any, of the cost auditor, relevant to the cost audit. Date: (date of sudit report) ... This page was last edited on 29 April 2024, ...

  5. Financial statement - Wikipedia

    en.wikipedia.org/wiki/Financial_statement

    Comprehensive annual financial report; Model audit; References ... This page was last edited on 3 December 2024, at 14:21 (UTC).

  6. Annual comprehensive financial report - Wikipedia

    en.wikipedia.org/wiki/Annual_comprehensive...

    An Annual Comprehensive Financial Report (ACFR), formerly called a Comprehensive Annual Financial Report (CAFR)) [1] is a set of U.S. government financial statements comprising the financial report of a state, municipal or other governmental entity that complies with the accounting requirements promulgated by the Governmental Accounting Standards Board (GASB).

  7. Management representation - Wikipedia

    en.wikipedia.org/wiki/Management_representation

    Management representation is a letter issued by a client to the auditor in writing as part of audit evidences. [1] The representations letter covers all periods encompassed by the audit report, and is dated the same date of audit work completion.

  8. Call report - Wikipedia

    en.wikipedia.org/wiki/Call_Report

    The FDIC is fully responsible for maintaining an accurate and up-to-date call reports data base readily available to all users. call reports data are a critical publicly available source of information regarding the status of U.S. banking system. [2] Thrifts filed a related report known as the Thrift Financial Report or TFR. Following the ...

  9. Financial Reporting Council - Wikipedia

    en.wikipedia.org/wiki/Financial_Reporting_Council

    In July 2020, the FRC told the Big Four that they must submit plans by October 2020 to separate their audit and consultancy operations by 2024. [ 30 ] Meanwhile, in November 2018, it was announced that Stephen Haddrill, CEO of the FRC, was to quit, amid suggestions that his departure might lead to the body's abolition.

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