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GAO Reports by subject "Auditors"

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Date Report No. Title
Date May 4, 2011 Report No. GAO-11-644CG Title

Government Operations: Opportunities to Strengthen Government Performance and Enhance Auditor Communication

Opportunities to Strengthen Government Performance and Enhance Auditor Communication CIGIE 2011 Annual Conference Washington, D.C. May 4, 2011 Gene L. Dodaro Comptroller General of the United States U.S. Government Accountability Office 1 GAO-11-644CG Overview • GPRA Modernization Act Goals • Financial Management Challenges • GAO’s Social Media Initiatives • International Auditor Coopera...
Date Aug. 1, 2010 Report No. GAO-10-853G Title

Government Auditing Standards: 2010 Exposure Draft

United States Government Accountability Office GAO By the Comptroller General of the United States August 2010 Government Auditing Standards 2010 Exposure Draft GAO-10-853G United States Government Accountability Office Washington, DC 20548 August 2010 TO AUDIT OFFICIALS AND OTHERS INTERESTED IN GOVERNMENT AUDITING STANDARDS GAO invites your comments on the accompanying proposed changes to Governm...
Date May 18, 2010 Report No. GAO-10-749CG Title

Financial Management: Key Trends and Challenges for the Audit Community

Key Trends and Challenges for the Audit Community ALGA Annual Conference San Antonio, Texas May 18, 2010 Gene L. Dodaro Acting Comptroller General U.S. Government Accountability Office 1 GAO-10-749CG Overview • GAO’s Strategic Plan: Trends and Related Work • New and Ongoing Responsibilities for GAO • Yellow Book Update 2 GAO-10-749CG GAO’s Planning & Performance Documents www.gao.gov/sp....
Date March 25, 2009 Report No. GAO-09-524T Title

Inspectors General: Independent Oversight of Financial Regulatory Agencies

United States Government Accountability Office GAO For Release on Delivery Expected at 2:00 p.m. EDT Wednesday, March 25, 2009 Testimony Before the Subcommittee on Government Management, Organization, and Procurement, House Committee on Oversight and Government Reform INSPECTORS GENERAL Independent Oversight of Financial Regulatory Agencies Statement of Gary L. Kepplinger General Counsel GAO-09-52...
Date July 31, 2008 Report No. GAO-08-1089CG Title

Government Operations: The Role of the U.S. Government Accountability Office

The Role of the U.S. Government Accountability Office House Democracy Assistance Commission Washington, D.C. July 31, 2008 Gene L. Dodaro Acting Comptroller General of the United States GAO-08-1089CG Presentation Outline • Who we are and how we do our work Demand for service and impact of work The importance of collaboration and capacity building GAO-08-1089CG 2 Who We Are and How We Do Our Work...
Date July 25, 2008 Report No. GAO-08-585G Title

Financial Audit Manual: Volume 1, July 2008

H H H H H H H H H Financial Audit Manual VOLUME 1 July 2008 O F F IC E T AC BI C OU N TA L UN CI L on INTEGRI TY & Source: GAO GAO-08-585G FF IC IEN CY United States Government Accountability Office U D STAT ITE ES UN G OV E RN M E TE NI DS TATES of AM ER PCIE A IC President’s Council on Integrity & Efficiency 'S PRESIDENT IT Y CO N E July 2008 TO AUDIT OFFICIALS, AGENCY CFOS, AND OTHERS INTERES...
Date July 25, 2008 Report No. GAO-08-586G Title

Financial Audit Manual: Volume 2, July 2008

H H H H H H H H H Financial Audit Manual VOLUME 2 July 2008 O F F IC E T AC BI C OU N TA L UN CI L on INTEGRI TY & Source: GAO GAO-08-586G FF IC IEN CY United States Government Accountability Office U D STAT ITE ES UN G OV E RN M E TE NI DS TATES of AM ER PCIE A IC President’s Council on Integrity & Efficiency 'S PRESIDENT IT Y CO N E July 2008 TO AUDIT OFFICIALS, AGENCY CFOS, AND OTHERS INTERES...
Date Jan. 9, 2008 Report No. GAO-08-163 Title

Audits of Public Companies: Continued Concentration in Audit Market for Large Public Companies Does Not Call for Immediate Action

United States Government Accountability Office GAO January 2008 Report to Congressional Addressees AUDITS OF PUBLIC COMPANIES Continued Concentration in Audit Market for Large Public Companies Does Not Call for Immediate Action GAO-08-163 January 2008 AUDITS OF PUBLIC COMPANIES Highlights Highlights of GAO-08-163, a report to congressional addressees Accountability Integrity Reliability Continued ...
Date Jan. 9, 2008 Report No. GAO-08-164SP Title

Audits of Public Companies: Survey of Public Accounting Firms and Public Companies (GAO-08-164SP, January 2008), an E-supplement to GAO-08-163

Date Aug. 28, 2007 Report No. GAO-07-1173G Title

Financial Audit Manual: Volume Three, August 2007

H H H H H H H H H Financial Audit Manual Volume 3 August 2007 O F F IC E T AC BI C OU N TA L UN CI L on INTEGRI TY & Source: GAO GAO-07-1173G FF IC IEN CY United States Government Accountability Office U D STAT ITE ES UN G OV E RN M E TE NI DS TATES of AM ER PCIE A IC President’s Council on Integrity & Efficiency 'S PRESIDENT IT Y CO N E August 28, 2007 TO AUDIT OFFICIALS, AGENCY CFOS, AND OTHER...
Date July 11, 2007 Report No. GAO-07-1089T Title

Inspectors General: Opportunities to Enhance Independence and Accountability

United States Government Accountability Office GAO To accompany the Committee hearing record of Wednesday, July 11, 2007 Statement for the Record Committee on Homeland Security and Government Affairs, U. S. Senate INSPECTORS GENERAL Opportunities to Enhance Independence and Accountability Statement for the Record by David M. Walker Comptroller General of the United States GAO-07-1089T July 11, 200...
Date June 29, 2007 Report No. GAO-07-313G Title

Financial Audit Manual: Volume Three, Exposure Draft, June 2007

H H H H H H H H H Financial Audit Manual Volume THREE Exposure Draft - June 2007 On July 6, 2007, this document was revised to correct the reference link to the Exposure Draft questionnaire shown on page 3. O F F IC E T AC BI C OU N TA L UN CI L on INTEGRI TY & Source: GAO GAO-07-313G FF IC IEN CY United States Government Accountability Office U D STAT ITE ES UN G OV E RN M E TE NI DS TATES of AM ...
Date Sept. 6, 2006 Report No. GAO-06-255R Title

Internal Control: Analysis of Joint Study on Estimating the Costs and Benefits of Rendering Opinions on Internal Control over Financial Reporting in the Federal Environment

United States Government Accountability Office Washington, DC 20548 September 6, 2006 The Honorable Susan M. Collins Chairman The Honorable Joseph I. Lieberman Ranking Minority Member Committee on Homeland Security and Governmental Affairs United States Senate The Honorable Thomas M. Davis Chairman The Honorable Henry A. Waxman Ranking Minority Member Committee on Government Reform House of Repres...
Date April 1, 2005 Report No. GAO-05-568G Title

Government Auditing Standards: Guidance on GAGAS Requirements for Continuing Professional Education

United States Government Accountability Office GAO April 2005 By the Comptroller General of the United States GOVERNMENT AUDITING STANDARDS Guidance on GAGAS Requirements for Continuing Professional Education GAO-05-568G a Foreword This document provides guidance to auditors and audit organizations in implementing the continuing professional education (CPE) requirements prescribed by the 2003 revi...
Date Feb. 1, 2005 Report No. GAO-05-171 Title

Tax Shelters: Services Provided by External Auditors

United States Government Accountability Office GAO February 2005 Report to the Ranking Minority Member, Permanent Subcommittee on Investigations, Committee on Homeland Security and Governmental Affairs, U.S. Senate TAX SHELTERS Services Provided by External Auditors GAO-05-171 a February 2005 TAX SHELTERS Highlights Highlights of GAO-05-171, a report to the Ranking Minority Member, Permanent Subco...
Date Oct. 1, 2004 Report No. A13153 Title

Experientia Mutua Omnibus Prodest: INTOSAI: 50 Years (1953-2003)

Date July 30, 2004 Report No. GAO-04-942G Title

GAO/PCIE: Financial Audit Manual: Checklist for Federal Accounting Reporting, and Disclosures

July 2004 Dear Colleague: The U.S. Government Accountability Office (GAO) and the President’s Council on Integrity and Efficiency (PCIE) maintain the GAO/PCIE Financial Audit Manual (FAM). The FAM provides guidance for performing financial statement audits of federal entities. It is a key tool for enhancing accountability over taxpayer-provided resources. GAO and PCIE are committed to keeping th...
Date July 30, 2004 Report No. GAO-04-1015G Title

GAO/PCIE: Financial Audit Manual: Update

July 2004 Dear Colleague: The U.S. Government Accountability Office (GAO) and the President’s Council on Integrity and Efficiency (PCIE) maintain the GAO/PCIE Financial Audit Manual (FAM). The FAM provides guidance for performing financial statement audits of federal entities. The FAM is a key tool for enhancing accountability over taxpayer-provided resources. GAO and the PCIE are committed to k...
Date July 23, 2004 Report No. GAO-04-883 Title

Peacekeeping: Multinational Force And Observers Maintaining Accountability, but State Department Oversight Could Be Improved

United States Government Accountability Office GAO July 2004 Report to Congressional Requesters PEACEKEEPING Multinational Force and Observers Maintaining Accountability, but State Department Oversight Could Be Improved GAO-04-883 a July 2004 PEACEKEEPING Multinational Force and Observers Maintaining Accountability, but State Department Oversight Could Be Improved Highlights of GAO-04-883, a repor...
Date April 1, 2004 Report No. GAO-04-667G Title

Financial Audit Manual: Update (Exposure Draft)

April 2004 Dear Colleague: The U.S. General Accounting Office (GAO) and the President’s Council on Integrity and Efficiency (PCIE) maintain the GAO/PCIE Financial Audit Manual (FAM). The FAM provides guidance for performing financial statement audits of federal entities. The FAM is a key tool for enhancing accountability over taxpayer-provided resources. GAO and the PCIE are committed to keeping...
Date Oct. 1, 2003 Report No. GAO-04-44G Title

Financial Audit Manual: Checklist for Reports Prepared Under the CFO Act--Revised 2003 Exposure Draft

October 2003 Dear Colleague: In July 2001, the U.S. General Accounting Office (GAO) and the President’s Council on Integrity and Efficiency (PCIE) issued the GAO/PCIE Financial Audit Manual (FAM). In April 2003, we issued an update to the FAM. The FAM provides guidance for performing financial statement audits of federal entities. The FAM is a key tool for enhancing accountability over taxpayer-...
Date Sept. 30, 2003 Report No. GAO-03-1158 Title

Accounting Firm Consolidation: Selected Large Public Company Views on Audit Fees, Quality, Independence, and Choice

United States General Accounting Office GAO September 2003 Report to the Senate Committee on Banking, Housing, and Urban Affairs and the House Committee on Financial Services ACCOUNTING FIRM CONSOLIDATION Selected Large Public Company Views on Audit Fees, Quality, Independence, and Choice GAO-03-1158 a September 2003 ACCOUNTING FIRM CONSOLIDATION Views of Surveyed Large Public Companies on Audit F...
Date Sept. 3, 2003 Report No. GAO-03-982R Title

Securities Exchange Act: Review of Reporting Under Section 10A

United States General Accounting Office Washington, DC 20548 September 3, 2003 The Honorable John D. Dingell Ranking Minority Member Committee on Energy and Commerce House of Representatives Subject: Securities Exchange Act: Review of Reporting Under Section 10A Dear Mr. Dingell: This report responds to your request that we update our February 4, 2000, report1 on reporting under Section 10A of the...
Date July 1, 2003 Report No. A08035 Title

Special Publications: International Journal of Government Auditing, July 2003, Vol. 30, No. 3

Date April 29, 2003 Report No. GAO-03-676T Title

Small Business Administration: Loan Accounting and Other Financial Management Issues Impair Accountability

United States General Accounting Office GAO For Release on Delivery Expected at 2 p.m. EDT April 29, 2003 Testimony Before the Subcommittee on Government Efficiency and Financial Management, Government Reform Committee, House of Representatives SMALL BUSINESS ADMINISTRATION Loan Accounting and Other Financial Management Issues Impair Accountability Statement of Linda M. Calbom, Director Financial ...
Date April 1, 2003 Report No. A06936 Title

Special Publications: International Journal of Government Auditing, April 2003, Vol. 30, No. 2

Date April 1, 2003 Report No. GAO-03-466G Title

Financial Audit Manual: Update to Part II--Tools

United States General Accounting Office President’s Council on Integrity and Efficiency GAO/PCIE Financial Audit Manual Update to Part II - Tools Update to Part II GAO-03-466G [This page intentionally left blank] April 2003 Dear Colleague: In July 2001, the U.S. General Accounting Office (GAO) and the President’s Council on Integrity and Efficiency (PCIE) issued the GAO/PCIE Financial Audit Ma...
Date Oct. 1, 2002 Report No. A03633 Title

Special Publications: International Journal of Government Auditing, October 2001, Vol. 28, No. 4 (Spanish Version)

Date Oct. 1, 2002 Report No. A06726 Title

Special Publications: International Journal of Government Auditing, October 2002, Vol. 29, No. 4 (German Version)

Date Sept. 1, 2002 Report No. GAO-02-1009G Title

Financial Audit Manual: Exposure Draft

Exposure Draft Update to Joint GAO/PCIE Financial Audit Manual (FAM) Instructions for Comment We welcome comments from everyone. GAO and the PCIE encourage the widest possible distribution of the exposure draft of the FAM update. Agency inspectors general should encourage their independent public accounting firms to review and comment. Please e-mail comments to FAM_Comments@oig.doi.gov. Include co...
Date July 1, 2002 Report No. A04577 Title

Special Publications: International Journal of Government Auditing, July 2002, Vol. 29, No. 3

Date July 1, 2002 Report No. A05796 Title

Special Publications: International Journal of Government Auditing, July 2002, Vol. 29, No. 3 (Spanish Version)

Date April 1, 2002 Report No. A05760 Title

Special Publications: International Journal of Government Auditing, April 2002, Vol. 29, No. 2 (German Version)

Date April 1, 2002 Report No. A05821 Title

Special Publications: International Journal of Government Auditing, April 2002, Vol. 29, No. 2 (Spanish Version)

Date March 20, 2002 Report No. GAO-02-551T Title

National Aeronautics and Space Administration: Leadership and Systems Needed to Effect Financial Management Improvements

United States General Accounting Office GAO Before the Subcommittee on Government Efficiency, Financial Management and Intergovernmental Relations, Committee on Government Reform, House of Representatives For Release on Delivery Expected at 10 a.m. Wednesday, March 20, 2002 NATIONAL AERONAUTICS AND SPACE ADMINISTRATION Leadership and Systems Needed to Effect Financial Management Improvements State...
Date Jan. 1, 2002 Report No. A05740 Title

Special Publications: International Journal of Government Auditing, January 2002, Vol. 29, No. 1 (French Version)

Date Jan. 1, 2002 Report No. A05146 Title

Special Publications: International Journal of Government Auditing, January 2002, Vol. 29, No. 1 (Spanish version)

Date Oct. 1, 2001 Report No. A03634 Title

Special Publications: International Journal of Government Auditing, October 2001, Vol. 28, No. 4 (French Version)

Date Oct. 1, 2001 Report No. A03643 Title

Special Publications: International Journal of Government Auditing, October 2001, Vol. 28, No. 4 (German Version)

Date Aug. 1, 2001 Report No. GAO-01-765G Title

Financial Audit Manual: Volumes 1 and 2

Date July 1, 2001 Report No. A02090 Title

Special Publications: International Journal of Government Auditing, July 2001, Vol. 28, No. 3

International Journal of Government Auditing July 2001 International Journal of Government &.diting July 2001-Vol. 02001 International Journal of Government Auditing, Inc. Journal of GovernmentAuditing ispublished quarterly (January, April, July, October)in Arabic, English,French,German,and Spanish editionson behalf of INTOSAI (International Organization Supreme of Audit Institutions).TheJournal, ...
Date April 1, 2001 Report No. A01019 Title

Special Publications: International Journal of Government Auditing, April 2001, Vol. 28, No.2

International Journal of Government Auditing April 2001 International Journal of Government Auditing April 2OOlVol. Q2001 International Journal of Government Auditing, Inc. The International Journal of Government Auditing ispublished quar- 28, No. 2 terly (January, April, July, October)in Arabic, English, French,German,and Spanish editionson behalf of INTOSAI (International Organizationof Supreme ...
Date April 1, 2001 Report No. A02147 Title

Special Publications: International Journal of Government Auditing, April 2001, Vol. 28, No. 2 (German Version)

Internationale Zeitschrift 00 fur Staatliche Finanzkontrolle April 2001 Internationale Zeitschrift fiir staatliche Finanzkontrolle April 2001Jahrgang 0 2001 International Journal of Government Auditing,Inc. Redaktionsbeirat 28, Nr. 2 FranzFiedler, Pdsident, Rechnungshof, Gsterreich Die Internationale Zeitschrift staatliche ftir Finanzkontrolle wird Sheila Fraser, AuditorGeneral, Kanada vierteljghr...
Date Jan. 1, 2001 Report No. SP-01-9 Title

Special Publications: International Journal of Government Auditing, January 2001, Vol. 28, No. 1

. . International Journal of Government Auditing January 2001-Vol. 02001 Znternatz’onal Journal of Government Auditing, Inc. ispublished quarterly (January, April, July, October)in Arabic, English, French,German, andSpanish editionson behalf of INTOSAI (International Organization Supreme of Audit Institutions). The Journal, which istheofficial organ INTOSAI, isdedicated theadvancement of to of g...
Date Oct. 1, 2000 Report No. SP-01-3 Title

Special Publications: International Journal of Government Auditing, October 2000, Vol. 27, No. 4

ational Journal of Government Auditing October 2000 International Journal of Govkrnment Auditing October 02000 International Journal of Government Audiling, Inc. The International Journal of Government Auditingispublished quarterly (January, April, July, October)in Arabic, English;French, German,and Spanish editionson behalf of INTOSAI (International Organization Supreme of Audit Institutions). Th...
Date Oct. 1, 2000 Report No. A02148 Title

Special Publications: International Journal of Government Auditing, October 2000, Vol. 27, No. 4 (German Version)

Internationale Zeitschrift bb fur Staatliche Finanzkontrolle Oktober 2000 Internationale Zeitschrift fiir staatliche Finanzkontrolle Oktober 0 2000 International Journal of Government Auditing, Inc. 2000-Jahrgang 27, Nr. 4 Redaktionsbeirat FranzFiedler, Prasident, Rechnungshof, Gsterreich Die Internationale Zeitschrtj? f?ir staatliche Finanzkontrolle wird Desautels, AuditorGeneral, Kanada viertelj...
Date Oct. 1, 2000 Report No. A02584 Title

Special Publications: Revista Internacional de Auditoria Gubernamental, Octubre 2000, Vol. 27, No. 4

Revista International de Auditoria Gubernamental Octubre 2000 INTOSAI Revista International de Auditoria Gubernamental Octubre de 2000 - Vol. 27, No 4 @ 2000 Revista International de Auditoria Guberna’mental, Inc. La Rev&a Intemacional de Auditoria Gubemamental se publica trimestralmente (enero, abril, julio y octubre) en ediciones en brabe, ingles, fianc&s,alemen y espafiol, a nombre de INTOSAI...
Date Oct. 1, 2000 Report No. A02583 Title

Special Publications: Revue Internationale de la Verification des Comptes Publics, Octobre 2000, Vol. 27, No. 4

Date April 1, 2000 Report No. SP-00-17 Title

Special Publications: International Journal of Government Auditing, April 2000, Vol. 27, No. 2

International Journal of Government Auditing April 2000 International Journal of Government Auditing April 02000 International Journal of Government Audiling, Inc The International Journal of Government Auditing is published quarterly (January, April, July, October) in Arabic, English, French, German, and Spanish editions on behalf of INTOSAI (International Organization of Supreme Audit Institutio...
Date April 1, 2000 Report No. SP-01-5 Title

Special Publications: International Journal of Government Auditing, April 2000, Vol. 27, No. 2 (French Version)

,... Revue internationale de la verification des comptes publics Avril2OOO -Revue internationale de la v6rification des comptes publics Avril2000-Vol. 27, no 2 0 2000 International Journal of Governmenf Auditing, Inc. Conseil de redaction La Revue internationalede la v&rification descomptespublicsest publiCe tous les trimestres (janvier, avril, juillet et octobre) pour le compte de I’INTOSAI (Or...