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22대 대한민국 국회 국회정보길라잡이 국회의원검색
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국회도서관 홈으로 정보검색 소장정보 검색
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Title page

Contents

SECTION 600. Using the Work of Others 10

610 - Overview of Using the Work of Others 12

615 - Evaluating the Objectivity and Competence of Other Auditors or Specialists 13

620 - Using the Work of an Auditor's Specialist 24

625 - Using the Work of Management's Specialists 36

630 - Audits of Group Financial Statements 41

640 - Entities Using a Service Organization 62

640 A - Service Organization Type 2 Report Assessment Tool 70

645 - Using the Work of an Internal Auditor 76

670 - IG Oversight of Audits Performed by Contracted Independent Public Accounting (IPA) Firms 83

670 A - Summary of Procedures and Documentation for Oversight of Audits Performed by Contracted IPA Firms 91

670 B - Example Transmittal Letter When Providing Oversight of Audits Performed by Contracted IPA Firms 94

SECTION 700. FFMIA Guidance and Agreed-Upon Procedures Guidance 97

701 - Determining Financial Management Systems' Compliance with the Federal Financial Management Improvement Act of 1996 (FFMIA) 99

701 A - Example Audit Procedures for Testing Systems for Compliance with FFMIA 106

701 B - Summary Schedule of Instances of Financial Management Systems Noncompliance with FFMIA 114

710 - Agreed-Upon Procedures 118

710 A - Example Agreed-Upon Procedures Engagement Letter 127

710 B - Example Representation Letter from Engaging Party on Agreed-Upon Procedures Engagement 129

710 C - Example Representation Letter from Responsible Party on Agreed-Upon Procedures Engagement 130

710 D - Example Agreed-Upon Procedures Report Where the Engaging Party Is Not the Responsible Party 132

710 E - Agreed-Upon Procedures Engagement Completion Checklist 135

SECTION 800. Compliance 141

802 - General Compliance Checklist 143

803 - Antideficiency Act (ADA), as Provided Primarily in 31 U.S.C. Chapters 13, 15 159

804 - Federal Credit Reform Act of 1990, as Provided in 2 U.S.C. §§ 661-661f 164

805 - Federal Debt Collection Authorities, as Provided in 31 U.S.C. Chapter 37 173

806 - Prompt Payment Act (PPA), as Provided in 31 U.S.C. Chapter 39 183

807 - Pay and Allowance System for Civilian Employees, as Provided Primarily in 5 U.S.C. Chapters 51-59 192

808 - Civil Service Retirement Act (CSRA), as Provided in 5 U.S.C. Chapter 83 196

809 - Federal Employees Health Benefits Act (FEHBA), as Provided in 5 U.S.C. Chapter 89 204

810 - Federal Employees' Compensation Act (FECA), as Provided in 5 U.S.C. Chapter 81 212

811 - Federal Employees' Retirement System Act (FERSA), as Provided in 5 U.S.C. Chapter 84 215

SECTION 900. Substantive Testing Implementation Guidance 223

902 - Intragovernmental Activity and Balances 225

902 A - Example Audit Procedures for Intragovernmental Activity and Balances 235

903 - Auditing Cost Information 251

904 - Disclosure Entities, Related Parties, and Public-Private Partnerships 256

905 - Auditing Accounting Estimates 260

921 - Auditing Fund Balance with Treasury 269

921 A - Example Audit Procedures for Fund Balance with Treasury 276

921 B - Example Audit Procedures for Auditing TAS and BETC 281

931 - Auditing Heritage Assets and Stewardship Land 285

941 - Auditing the Statement of Social Insurance and the Statement of Changes in Social Insurance Amounts 292

SECTION 1000. Reporting Implementation Guidance 301

1001 - Management Representations 303

1001 A - Management Representation Letter Example 311

1002 - Litigation, Claims, and Assessments 321

1002 A - Example Audit Procedures for Litigation, Claims, and Assessments 333

1002 B - Example Legal Counsel Request 336

1002 C - Example Legal Counsel Response 340

1002 D - Example Management Schedule 343

1003 - Financial Statement Audit Completion Checklist 347

1005 - Subsequent Events Review 387

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