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GAO Reports by subject "Auditors"

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Date Report No. Title
Date Aug. 1, 1993 Report No. OP-4.1.6 Title

An Audit Quality Control System: Essential Elements

United States General Accounting Offke Office of Police August 1993 An Audit Quality Control System: Essential Elements Preface Government audits, evaluations, and investigations assessthe efficiency, effectiveness, and accountability of govemment agencies and their programs. These assignments provide information, unbiased analysis, and recommendations that the organization’ customers and stakeh...
Date July 1, 1993 Report No. 151514 Title

Special Publications: Internationale Zeitschrift fur Staatliche Finanzkontrolle, Juli 1993, Vol. 20, No. 3

Internationale Zeitschrift fiir staatliche Finanzkontrolle Juli 1993-Jahrgang 20, Nr. 3 0 1993 Intemutional Journal of GovernmentAuditing. Inc. Die Itiernationaie Zeitschrifr fir staalliche Finanzkonrrolle wird vierteljlhrlich (im Januar, April, Juli und Oktober) im Auftrag der Internationalen Organisation der Obersten Rechnungskontrollbehdrden (INTOSAI) herausgegeben und erscheint in Arabisch, D...
Date July 1, 1993 Report No. 149860 Title

Special Publications: International Journal of Government Auditing, July 1993, Vol. 20, No. 3

International Journal Of Government Auditing July 1993-Vol. 20, No. 3 01993 International Journul of Government Auditing, Inc. ThelnternatioMlJounlofG#e~~A~itingispublishedquarterly (January, April, July, October) in Arabic, English, French, German, and Spanish editions on behalf of INTOSAI (International Organization of Supreme Audit Institutions). The Journal, which is the official organ of lNT...
Date July 1, 1993 Report No. 150667 Title

Special Publications: International Journal of Government Auditing, July 1993, Vol. 20, No. 3 (Arabic Version)

.L‘ &&jI sl+ciL4 +u, 6 +LJl LalrL, .$iI JLYI z+nl LALII & &$I ij. Jl ClAwI d+l l&U’ p +A+JI ;4U3l pi -b* LLdl &all &zf CiJl 3~L.A.I La,+, +A4 +,dl k;lc LWI Jp +Ll ‘ k;l,dl Jkyl +aYI ;r, t&l &I d&G & ‘ l,+LLLl kJ+ ,s.S+ Jl,rl 6 ,++$I +GLI, IL &id1 JAI p jlJ~~I asLo+ & & Blkll& J+ Bundesrechnungshof , Berliner Str . 51 Post : Jlkll ,& Wach 100433 ,600O Frankfurt 1 , Germany
Date July 1, 1993 Report No. 152469 Title

Special Publications: Revista Internacional de Auditoria Gubernamental, Julio 1993, Vol. 20, No. 3

Revista International de Auditoria Gubernamental TRIMESTRAL La Rev&a International de Auditoria Gubemamental que se publica trimestralmente (enero, abril, julio y octubre) en ediciones separadas en aleman, tiabe, espaiiol, frank e ingl6s es una publicaci6n oficial de INTOSAI (Organizaci6n Intemacional de Entidades Fiscalizadoras Superiores). La Revista -que es el Brgano oficial de INTOSAIesti ded...
Date July 1, 1993 Report No. 150668 Title

Special Publications: Revue Internationale de la Verification des Comptes Publics, Juillet 1993, Vol. 20, No. 3

Revue internationale de la vkification des comptes publics juillet 1993-Vol. 20, no 3 0 1993 International Journal of GovernmentAuditing Inc. La Revueinternationalede la v&ijication des comptespublics est publiee tous les trimestresCjanvier,avril, juillet et octobre) pour le compte de I’ INTOSAI (Organisation intemationale des Institutions sup&ieures de contrble des finances publiques) en allem...
Date June 1, 1993 Report No. AFMD-12.19.5B Title

Financial Management: Financial Audit Manual, Volume 2

l United States General Accounting Office GAO Accounting and Financial Management Division ll11lllilllllllIll1 ll3\llllll Ill1 Ii11 149894 Financial Audit Manual l Volume 2 GAO/AFMD-12.19.5B [This page intentionally left blank.] CONTENTS - PART II [This page intentionally left blank.] CONTENTS - PART II 600 PLANNING AND GENERAL 700 INTERNAL CONTROLS 800 COMPLJANCE 900 SUBSTANTIVE TESTING 1000 REPO...
Date April 1, 1993 Report No. 151513 Title

Special Publications: Internationale Zeitschrift fur Staatliche Finanzkontrolle, April 1993, Vol. 20, No. 2

Internationale Zeitschrift fiir staatliche Finanzkontrolle April 1993-Jahrgang 20, Nr. 2 0 1993 International Journal of Government Auditing, Inc. Die Intemationaie Zeitschrift f7r staatliche Finanzkontrolle wird VierteljIhrlich (im Januar, April, Juli und Oktober) im Auftrag der Internationalen Organisation der Obersten Rechnungskontrollbeh6rden (INTOSAI) herausgegeben und erscheint in Arabisch,...
Date April 1, 1993 Report No. 149328 Title

Special Publications: International Journal of Government Auditing, April 1993, Vol. 20, No. 2

International Journal of Government Auditing April 1993-Vol. 20, No. 2 01993 International Jourml of Government Auditing, Inc. TtteIniernutionalJourna~ofGovemmentAuditingispubkhedquar terly (January, April, July, October) in Arabic, English, French German, and Spanish editions on behalf of INTOSAl (Internationa Organization of Supreme Audit Institutions). The Journd, which i! the official organ o...
Date April 1, 1993 Report No. 150213 Title

Special Publications: International Journal of Government Auditing, April 1993, Vol. 20, No. 2 (Arabic Version)

++ J’ YI +S& a +LAI jLjL & jlj~Il JjA < JLkll Ailami Szamvevoszek Apaczai Csere Janos U 10,432 n Budapest, Hungary . 1993 (F e+iY~ ” ” hn1.14 +G~I ++I+ &i~ ;4up ip& +41 > +.QI JjAl h ,$a 1992 : 38 ) 10026 Stockholm , Tel 46x -(Box34105S n 738 4000 . Fax 46860425 ) Private Bag 13299 , Windhoek 9000, n ;I,LJI Namibia .
Date April 1, 1993 Report No. 152947 Title

Special Publications: Revista Internacional de Auditoria Gubernamental, Abril 1993, Vol. 20, No. 2

11111 Ill1 Ill1 Revista International de Auditoria Gubernamental TRIMESTRAL, La Rwisrs Internacionnl de Audiloria Gubemnmentnl que se publica trimcslralmenk (encro, nbril, julio y octubre) en cclicionas sepnradns en alemk, &be, espniiol, liancbs e in@ es una publicaci6n oficial de INTOSAI (Orpaniznci6n In~ernacional de Enticlades Fiscalizadorns Superiores). La Revista, que es el &gano oticial de I...
Date April 1, 1993 Report No. 149861 Title

Special Publications: Revue Internationale de la Verification des Comptes Publics, Avril 1993, Vol. 20, No. 2

Revue internationale de la vhification des comptes publics avril1993-Vol. 20, no 2 0 1993 International Journal of Government Auditing Inc. Lu Revue intemationale de la v&fication des comptespublics est publiee tous Consell de r&IactIon Franz Fiedler, presidentde la Cour des comptesde I’ Autriche L. Denis Desautels,vdrificateur generaldu Canada HassineCherif, premier president,Cour des comptesd...
Date Feb. 3, 1993 Report No. RCED-93-34 Title

Telecommunications: FCC's Oversight Efforts to Control Cross-Subsidization

_l_..“_-..-Fct tnwary I w? Ti?LECOMMUNICATIONS FCC’ Oversight Efforts s to Control Cross-Subsidization. 148548 -. RESTRICTED--Not to be released outside the General Accounting Office unless specifically approved by the Offlce of Congressional Relations. ss 6378 RELEASED -- . ..1.-.“^-“. -.-l .._ I .-_....-.” ““--.l.._ I._-.I, ..,““.l”ll. __-.I “I., -ln.l. _~L._“I,_ ,._l.l- ...
Date Jan. 1, 1993 Report No. 150665 Title

Special Publications: Internationale Zeitschrift fur Staatliche Finanzkontrolle, Januar 1993, Vol. 20, No. 1

Internationale Zeitschrift fiir staatliche Finanz kontrolle Januar 1993 It&v-national Journal of Government Auditing, Inc. Die Intemationale Zeitschrif?flirstaatliche Fikan&ontrolle wird viertel jtilich (im Januar, April, Juli turd Oktober) im Auftrag der Intemationalet Organisation der Obersten Rechnungskontrollbehijrden (INTOSAI) herausge geben und erscheint in Arabisch, Deutsch, Englisch, Fran...
Date Jan. 1, 1993 Report No. 149880 Title

Special Publications: International Journal of Government Auditing, January 1993, Vol. 20, No. 1

’ lllll lliliIll1 11111 Ill11 II11 149880 International Journal of Government Auditing January 1993-Vol. 20, No. 1 01993 Intermtionul Journal of Government Auditing, Inc. Board of Editors Franz Fiedler, President, Court of Audit, Austria L. Denis Desautels, Auditor General, Canada Dali Jazi, Premier President, Court of Accounts, Tunisia Charles A. Bowsher, Comptroller General, United States Jose...
Date Jan. 1, 1993 Report No. 150210 Title

Special Publications: International Journal of Government Auditing, January 1993, Vol. 20, No. 1 (Arabic Version)

r- I ._-. r. h “I 34 - 1 - 593 - 3894: ( $l+Yl&,>I - k;UI - +.d$lI &UI ) - ;4@b’ I 3 - 2 - 1 Kasumigaseki, Chyoda - ku Tokyo 100 Japan 813- 3581- 8125 = 18 - 3 - 3592 - 1807 &I1611 ( ;4&Yl I Av. More N 82 Col Juarez Mexico D.F. CP 06600 , Mexico 34 - 1 - 447 8701 Ext 209 = 34-l-593-3894: &Lhll (+Ll+UI ) Eric Williams Finance Building 2 Podium Floor , P .O.Box 340 . Port of Spain , Trinidad To...
Date Jan. 1, 1993 Report No. 151515 Title

Special Publications: Revista Internacional de Auditoria Gubernamental, Enero 1993, Vol. 20, No. 1

Revista International de Auditoria Gubernamental Enero 1993 - Vol. 20, La Revvista Intemacional de Audtorzia Gubemamental, qut se publica trimestralmente (enero, abril, julio y octubre) en ediciones separadss en alem&, drabe, espafiol, franc& e inglkk, es una publicacibn oficial de la INTOSAI (Orgsnizaci6n Intemacional de Entidades Fiscalizadoras Superior&. La Revista que es el brgano oficial de ...
Date Jan. 1, 1993 Report No. 149879 Title

Special Publications: Revue Internationale de la Verification des Comptes Publics, Janvier 1993, Vol. 20, No. 1

evue internationale de la v6rification des comptes publics Revuetrimestrielie l janvier 1993 Vol. 20, no 1 0 1993 International Journal ofGovernmentAuditing Inc. Lu Revueintemationale de la v4rification descomptespublics est publieetous les trimestres Qanvier,avril, juillet et octobre) pour le compte de I’ INTOSAI (Organisation intemationale des Institutions superieuresde controle des finances ...
Date Oct. 1, 1992 Report No. 150212 Title

Special Publications: Internationale Zeitschrift fur Staatliche Finanzkontrolle, Oktober 1992, Vol. 19, No. 4

Finanzkontrolle Vierteljahresheft Oktober 1992 Jahrgang 19, Nr. 4 l 0 1992 Intemational Journal of GovernmentAuditing, Inc. Die Itiernationnle Zeirschrift fdr sttxt&% Finanzfwn~rolle wire vierteljlhrlicb (im Januar, April, Juli und Oktober) im Auftrag de Internationalen Organisation der Obersten Rechnungskontrollbeh6r den (INTOSAI) herausgegeben und erscheint in Arabisch, Deutsch Englisch, Franzi...
Date Oct. 1, 1992 Report No. 148209 Title

Special Publications: International Journal of Government Auditing, October 1992, Vol. 19, No. 4

& 0 e 1 . . nternational Journal of Government Auditing Quarterly October 1992 Vol. 19,No. 4 l 01992 Intematioml Journal of Govemnmt Auditing. Inc. Board of Edltors Franz Fiedler, President, Court of Audit, Austria L. Denis Desautels, Auditor General, Canada Hassine Cherif. Premier President, Court of Accounts, Tunisia Charles A. Bowsher, Comptroller General, United States Jose Ramon Medina, Compt...
Date Oct. 1, 1992 Report No. 150211 Title

Special Publications: International Journal of Government Auditing, October 1992, Vol. 19, No. 4 (Arabic Version)

7 2.. >.._r .. . . “:.:.:.:~.:~.~.~~~.:.~.~,:, y,,,: ,:,‘ :.: ::, : : :::.:,:,:,): .:,: :.,.:,.,.,,., ~,~,.i :,:,,, ~ ,,,, ~:~~::‘“.::~.~n ‘ . ..V....... . ,.. ,.... . . . . .,..............n .: i::.,.:...;:.:.:.:.,.: L.C..7 .,.. . ..v >,.~.$g~ >:.::;w.:: .‘ ‘ .-,., :‘,.,.. >:‘“.‘.X:,..:,, ::...:.:.~ ,, ‘“.‘.‘.“‘:.:.:.‘.:.:.:f.‘(L : ..: %‘ A’ y. :.‘” ...
Date Oct. 1, 1992 Report No. 151517 Title

Special Publications: Revista Internacional de Auditoria Gubernamental, Octubre 1992, Vol. 19, No. 4

xernamona ‘ Auditori? 7e %?llbernamenta: ‘ _ ._ ‘ -. , ‘ ..I . .: .’ . . ;:, Trimestrd’ Octubre 199 * ._ ., ... .-. -...I .‘ .;..‘ . . _:, ‘ : ..‘ . : -. i:. :- La Rev&a Itrtcrnacional de Auditoria Guben~amental, que se pu- blica trimestralmente(enero, abril, julio y octubre) en ediciones separadas alemsn, arabe, esptiol, franc& e inglts es una puen blicaci6n oficial de INTOSAI...
Date July 1, 1992 Report No. 150971 Title

Special Publications: Internationale Zeitschrift fur Staatliche Finanzkontrolle, Juli 1992, Vol. 19, No. 3

. I Internationale Zeitschrift fiir staatliche Finanzkontrolle Vierteljahreshefi l Juli 1992 Jahrgang 19, Nr. 3 0 1992 In~errudonal Journal of GovemmenI Auditing, Inc. Redaktionsbeirat Die Internationak Zeitschriftfilr staatliche Finanzkmtrolk wird vierteljiihrlich (im Januar, April, Juli und Oktober) im A&rag der Internationalen Organisation der Obersten Rechnungskontrollbehlirden (INTOSAI) herau...
Date July 1, 1992 Report No. 150970 Title

Special Publications: International Journal of Government Auditing, July 1992, Vol. 19, No. 3

Government Auditing Quarterly July 1992 Vol. 19, No. 3 l 01992 International Journal of Government Auditing, Inc. The International Journal of Government Auditing is publishecfl quarterly (January, April, July, October) in Arabic, English, Frencl 1, German, and Spanish editions on behalf of INTOSAI (Intemationa ll Organization of Supreme Audit Institutions). The Journai, whicl h is the official o...
Date July 1, 1992 Report No. 150972 Title

Special Publications: International Journal of Government Auditing, July 1992, Vol. 19, No. 3 (Arabic Version)

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Date July 1, 1992 Report No. 150958 Title

Special Publications: Revista Internacional de Auditoria Gubernamental, Julio 1992, Vol. 19, No. 3

Eubernamen Trimestral l Julio 1992 I - _, ’ -d I Revista International de Auditoria Gubernamental Trimestral La Revista Iuteruacioual de Auditoria Guberuamental que se publica trimestralmente (enero, abril, julio y octubre) en ediciones separadas en aleman, brabe, espafiol, franc& e ingles es una publicaci6n oficial de INTOSAI (Organization Intemacional de Entidades Fiscaliiadoras Superiores). L...
Date June 3, 1992 Report No. NSIAD-92-157 Title

GSA Transportation Audits: Contract Costs Can Be Reduced

United States Gcsuxal Accounting Office GAO Report to the Honorable ,Jon Kyl, House of Representatives ,; I I 1; TRANSPORTATION AUDITS Contract Costs Can Be Reduced 1111111 Ill 146651 GAO/NSIAD-92-157 United States General Accounting Office Washington, D.C. 20548 Natlcnal Security and International Affairs Division B-214149 June 3,1992 The Honorable Jon Kyl House of Representatives Dear Mr. Kyl: T...
Date June 1, 1992 Report No. AFMD-12.19.5A Title

Special Publications: Financial Audit Manual, Volume 1

United States General Accounting OfLt: GAO Accounting and Financial Management Division Financial Audit Manual GAWAFMD-12.19.5A [This page intentionally left blank.] [This page intentionally left blank.] GAO Financial PREFACE Audit Manual Among the most important reforms ushered in by the 1990 Chief Financial Officers (CFO) Act were requirements for annual financial audits of many government opera...
Date April 1, 1992 Report No. 150956 Title

Special Publications: Internationale Zeitschrift fur Staatliche Finanzkontrolle, April 1992, Vol. 19, No. 2

,” , ftir staatliche Finanzkontrolle Vierteljahresheft l April 1992 Jahrgang 19, Nr. 2 0 1992 Intemdod Journal of Government Auditing, Inc. Redaktionsbeirat Dr. Tassilo Broesigke, Prbident, Rechnungshof, dsterreich L. Denis Desautels, Auditor General, Kanada Hassine Cherif, Erster Prasidenf Rechnungshof,Tunesien Charles A. Bowsher, Comptroller General, Vereinigte Staaten Jose Ramon Medina, Contr...
Date April 1, 1992 Report No. 150950 Title

Special Publications: International Journal of Government Auditing, April 1992, Vol. 19, No. 2 (Arabic Version)

Jls UL,l‘ &Id, i-&u Office, &$I$ pL .u, L.91; p,& : $&AI ,JL lbWl ‘ ad y/I ‘ Lutil , D.C. ul+ Lj, --;pj & 241 U.S.A. ,LL U.S. General Accounting (202 -275-4021 :&kll Room 7806,441 G Street, N.W. Washington 20548, < 202 - 275 -4707:La;wI) University Microfilms International , Ann Arbor, Michigan , U.S.A. 2 3 5 7 8 Auditor General of the Bahamas, National Audit Office, P.O. Box N3027, Nassau,...
Date April 1, 1992 Report No. 150957 Title

Special Publications: Revue Internationale de la Verification des Comptes Publics, Avril 1992, Vol. 19, No. 2

4 6 r, ublies Revue trimestrielle l avrill992 Vol. 19, no 2 0 1992 International Journal of Government Auditing Inc. Lo Revue intemationale de la vhfication des cornptes publics est publike tous les trimestres (janvier, avril, juillet et octobre) pour le compte de I’ INTOSAI (Organisation intemationale des Institutions supkrieures de contriYe des finances publiques) en allemand, en anglais, en a...
Date Jan. 30, 1992 Report No. GGD-92-45FS Title

Tax Administration: IRS' Implementation of Certain Compliance Initiatives

- .._. -“_.-- TAX ADMINISTRATION IRS’ Implementation of Certain Compliance Initiatives _-__-- -- . .. ---...-- __......--..-..----.- __._ -_-_-_---.---,_~___” I__” _.._... .._.....- __.-_..__^_._..^ ~I...“-._.--I “. - .__-. -...~- --_-- B-247414 January 30, 1992 The Honorable Jim Sasser, Chairman The Honorable Pete Domenici, Ranking Committee on the Budget United States Senate Minority...
Date Jan. 1, 1992 Report No. 150954 Title

Special Publications: Internationale Zeitschrift fur Staatliche Finanzkontrolle, Janner 1992, Vol. 19, No. 1

Internationale Zeitschrift fiir staatliche Finanzkontrolle Vierteljahresheft l JLnner 1992 Jahrgang 19, Nr. 1 0 1992 International Journal of GovernmentAuditing, Inc. Die Intemationale Zeitschtij f?r staatliche Finanzkontrolle wird vierteljlhrlich (im Januar, April, Juli und Oktober) im Auftrag der Internationalen Organisation der Obersten Rechnungskontrollbeh6rden (INTOSAI) herausgegeben und ers...
Date Jan. 1, 1992 Report No. 150966 Title

Special Publications: International Journal of Government Auditing, January 1992, Vol. 19, No. 1

Quarterly- January 199 Auditing Quarterly January 1992 Vol. 19, No. 1 l 01992 international Journal of GovernmentAuditing, Inc. The International Journal of GovernmentAuditing is published quarterly (January, April, July, October) in Arabic, English, French, German, andSpanisheditionsonbehalfofINTOSAI(Intemational Organization of Supreme Audit Institutions). The Journal, which is the official orga...
Date Jan. 1, 1992 Report No. 150968 Title

Special Publications: International Journal of Government Auditing, January 1992, Vol. 19, No. 1 (Arabic Version)

U.S. General 20548, Accounting Office , Room 7806 , 441 G Street (202 , N.W. Washington GI;JI , D.C. U.S.A. - 275 - 402 ‘ 202 - 275 - 4707 :c;i;WI) Anbar Management Microfilms Services , Wembley , England. International , Ann Arbor , Michigan , U.S.A. University f 1992 4 v;Ld ,+;Is )& - i.&LLl i&t’ Lb;u .+A iiLl 1991-1990 &LJI 2dI JAA! AUSTRALIAN NATIONAL AUDIT OFFICE GPO BOX 707, CANBERRA AC...
Date Oct. 1, 1991 Report No. 150949 Title

Special Publications: Revue Internationale de la Verification des Comptes Publics, Octobre 1991, Vol. 18, No. 4

es c Revue trimestrielle 0 1991 IntcmationalJournal La Revue internation& ofGovernmentAud&g Inc. l octobre 1991 Vol. 18, no 4 Conseil de kdaction Tassilo Broesigke, prbident de la Cour des comptes de 1’ Autriche L. Denis Desautels, v&ificateur g&&al du Canada Hassme Cherif, premier pr&sident, Cour des Fmptes de la Tunisie Charles A. Bowsher, contrbleur g&&al des Etats-Ums Jose Ramon Medina, con...
Date July 19, 1991 Report No. AFMD-91-72 Title

Defense Contract Audits: Defense Contract Audit Agency's Staff Qualifications, Experience, Turnover, and Training

~- ____ -..--___ .. -__-.-.. - . --- .-....----- GAO --._“..” II_ __-_.._..___ _....._ .--... -.--.._I . . ..____-._.. ..-_..^-_..-..-ll-d-l- *July 1!1!11 . DEFENSE CONTRACT AUDITS Defense Contract Audit Agency’ Staff s Qualifications, Experience, Turnover, and Training .. GAO/AFMI)-91-72 .-.- ..- - .. -......_.._ . ...I__ .._._______ -.-___-._.._-.__ -.___. -__“-l----.l _ ___-___ __-.-ll....
Date July 1, 1991 Report No. OP-9.2.1 Title

Special Publications: How to Get Action on Audit Recommendations

July 1991 How to Get Action on Audit Recommendations GAO/OP-9.2.1 Preface Through their recommendations, government audit organizations regularly disclose a wide variety of ways to improve government programs and operations. For example, audit recommendations may show the cognizant agency how government services can be more responsive to citizen needs-at less cost to taxpayers. The benefit from au...
Date July 1, 1991 Report No. 150953 Title

Special Publications: Internationale Zeitschrift fur Staatliche Finanzkontrolle, Juli 1991, Vol. 18, No. 3

Internationale Zeitschrift fiir staatliche Finanzkontrolle Vierteljahresheft Juli 1991 Jahrgang 18, Nr. 3 l rr 0 1991 International Journal of Governmmf Auditing, Inc. Die Internationale Zeitschrifr ftir staatliche Finmzkmfrolle wkci vierteljahrlich (im Januar, April, Juli und Oktober) im Auftrag der Internationalen Orgsnisation der Obersten RechnungskontrolIbehZjrden (INTOSAT) herausgegeben und ...
Date July 1, 1991 Report No. 144581 Title

Special Publications: International Journal of Government Auditing, July 1991, Vol. 18, No. 3

Illllll lllll lllllIll1 1111111111 lllll Ill1 Intk-national Journal of Government Auditing Quarterly July 1991 Vol. 18, No. 3 l 01991 international Journal of GovernmentAuditing, Inc. The Internatiod Journal of Government Auditing is publishe? quarterly (January, April, July, October) in Arabic, English, French German,andSpanisheditionsonbehalfofINTOSAI(Intemationa Organization of Supreme Audit In...
Date July 1, 1991 Report No. 150946 Title

Special Publications: International Journal of Government Auditing, July 1991, Vol. 18, No. 3 (Arabic Version)

International Journal of Government Auditing c/o U.S.General Accounting Office 4-41G Street.N.W. Room 7806 Washington,D.C. 20548 1992 &psjyf 3 1 cp i+[l LJ ~~I i&u q.dl 4-1 &I &I& Jddl3 I obcl fti Jr dl I;E M &H cjc &AmJl &idI .1991 J,Il &S Revueintemationale de la verification descomptespublics Revista Intemacionalde Auditoria GubemamentaI 3 4 5 International Journal of Government Auditing c/o U...
Date July 1, 1991 Report No. 150951 Title

Special Publications: Revista Internacional de Auditoria Gubernamental, Julio 1991, Vol. 18, No. 3

‘ ulaernament Revista Interticional de Auditoria Gubernamental La Revista lnternacional de Auditoria Gubernamental que se publica trimestralmente (enero, abrii, julio y octubre) en ediciones se !paradas en alemk?, kabe, espadol, franc& e ingk es una publica ‘ ci6n oficial de INTOSAI (Organizaci6n international de Entidade.S L Fiscalizadoras Superiores). La Revista que es el 6rgano otkial de Il...
Date June 10, 1991 Report No. GGD-91-81 Title

Tax Administration: Information on Revenue Agent Attrition

I.Init,wJ_States General Accounting Office Report to the Chairman, Committee on the Budget, U.S. Senate ADMINISTRATION Information on Revenue Agent Attrition l GAO/GGI)-91-8 .--~---1 .-- GAO United States General Accounting Office Washington, D.C. 20648 General Government Division B-243022 June 10,lQQl The Honorable Jim Sasser Chairman, Committee on the Budget United States Senate Dear Mr. Chairma...
Date April 24, 1991 Report No. 087801 Title

Special Publications: International Journal of Government Auditing, 1990 Annual Report

Government Auditing International Journal o f Government Auditing c/o US. General Accounting Off ice 441 G Street, N.W Room 7806 Washington. D.C. 20548 April 24,1991 TO THE MEMBERS OF THE GOVERNING BOARD OF INTOSAI We are pleased to issue the Annual Report of the International Journal of Government Auditing, Inc. for the year ending December 31, 1990. The report contains information about the Jour...
Date April 1, 1991 Report No. 144017 Title

Special Publications: International Journal of Government Auditing, April 1991, Vol. 18, No. 2

mwernmen Auditi --Quarterly---April 1,,i : . ‘\ ; 19 + . . vernment Auditing Quarterly April 1991 Vol. 18, No. 2 l 01991 International Journal of Government Auditing, Inc. The International Journal of Government Auditing is published quarterly (January, April, July, October) in Arabic, English, French, German,andSpanisheditionsonbehalfofINTOSAI(International Organization of Supreme Audit Institu...
Date April 1, 1991 Report No. 143993 Title

Education: Interpretation of Continuing Education and Training Requirements

United States General Accounting OJZice Government Auditing Standards .3--Y%?@ Interpretation of Continuing Education and Training Requirements Y Foreword Continuing education and training for auditors, hereafter referred to as continuing professional education (CPE), improves their knowledge and refines their skills, allowing them to better meet the challenges of a complex and ever-changing audit...
Date April 1, 1991 Report No. 150948 Title

Special Publications: Revista Internacional de Auditoria Gubernamental, Abril 1991, Vol. 18, No. 2

InternaMohal de Auditoria Revista International de Auditoria Gubernamental La Rev&a lnternacional de Auditorfa Gubernamental que se publica trimestralmente (enero, abril, julio y octubre) en ediciones separadas en alem&, hrabe, espafiol, franc& e ing/& es una publicacidn oficial de INTOSAl (Organizacidn lnternacional de Entidades Fiscalizadoras Superiores). La Revista que es el6rgano oficialde INT...
Date Jan. 1, 1991 Report No. 150947 Title

Special Publications: Revista Internacional de Auditoria Gubernamental, Enero 1991, Vol. 18, No. 1

Revista International de Auditoria Gubernamental TRIMESTRAL La Revisfa Infernacional de Auditoria Gubernamental que se publica trimestralmente (enero, abril, julio y ocfubre) en ediciones separadas en alem&, drabe, espaiio!, franc& e ingl6.s es una publicacidn oficial de INTOSAI (Organfzacidn International de Enfidades Fiscalizadoras Superiores). La Revista que es el drgano oficial de INTOSAI -es...
Date Sept. 5, 1990 Report No. GGD-90-119 Title

Tax Administration: IRS' Improved Estimates of Tax Examination Yield Need to Be Refined

It i Sh ..- .-_ Ii- .--____..,.. ..-___. I_. .-“‘.- “. -__..... t.td--- t t’s Gt*lltbral Actwurrl,illg ..__... _,. Ol’l’iw --~ ._-_--. GAO ..-“..--.-I N~~~,t~~rIrlwr 1!1!~0 ---.- Ikport, Lo tGk%air.rnan, Cornmitt,ee on 1,Iw Ihltiget,, I J.S. Senate TAX -ADMINISTRATION IRS’ Improved Estimates of Tax Examination Yield Need to Be Refined --3 142335 ____-,... -.ll-.--” GAo/G(;I)-!w-l...
Date April 6, 1990 Report No. GGD-90-77 Title

Tax Administration: Potential Audit Revenues Lost While Training New Revenue Agents

; _. .l.‘ .I~..~ GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-238825 April 6, 1990 The Honorable Jim Sasser Chairman, Committee on the Budget United States Senate Dear Mr. Chairman: In an effort to increase revenues, Congress provided the Internal Revenue Service (IRS) funds for an additional 2,500 examination staff in fiscal year 1987 and anot...