Checklist for Review of Financial Audits Performed by the Office of Inspector General_part1

Danh sách kiểm tra cho Tổng Kiểm toán tài chính Thực hiện bởi Văn phòng Tổng Thanh tra Phụ lục này bao gồm hướng dẫn để xem xét Văn phòng kiểm toán (OIG) Tổng Thanh tra chủ yếu các báo cáo tài chính của cơ quan nơi OIG đã ký báo cáo kiểm toán là kiểm toán viên chính. Phụ lục này không có ý định để được sử dụng để theo dõi công việc của một kế toán công cộng độc lập (IPA) IPA đã ký báo cáo kiểm toán viên chính của OIG. . | Appendix C Checklist for Review of Financial Audits Performed by the Office of Inspector General This appendix includes guidance for reviewing the Office of Inspector General s OIG s audit of the agency s principal financial statements where the OIG signed the audit report as the principal auditor. This appendix is not intended to be used for the OIG s monitoring of the work of an independent public accountant IPA where the IPA signed the report as the principal auditor. This guidance is provided in Appendix F - Checklist for Review of Monitoring of Audit Work Performed by an Independent Public Accounting Firm. This appendix is not intended to replace auditor judgment. While this Appendix is comprehensive the peer review team completing the Appendix may also wish to consult with other guidance as warranted such as peer review checklists published by the American Institute of Certified Public Accountants AICPA https members div practmon and the Government Accountability Office GAO President s Council on Integrity and Efficiency PCIE Financial Audit Manual Volume 2 Section 1003 Financial Statement Audit Completion Checklist http . OIG UNDER REVIEW PERIOD REVIEWED _ NAME OF AUDIT Financial Statement Audit of Agency Name CONTROL NO. REVIEWER S DATE COMPLETED This is trial version Appendix C Page 1 of 31 APPENDIX C CHECKLIST FOR REVIEW OF FINANCIAL AUDITS PERFORMED BY THE OFFICE OF INSPECTOR GENERAL Yes No N A Remarks and Findings 1. General Standards Note In assessing compliance with the generally accepted government auditing standards GAGAS general standards for independence professional judgment and competence on individual financial audits performed by the OIG the reviewer s should consult the audit organization s policies and procedures with respect to what is expected to be included in the audit documentation to demonstrate .