The new vol. 3 of the GAO and the PresidentAis Council on Integrity and Efficiency (PCIE) AiFinancial Audit ManualAi (FAM). GAO and the PCIE issued the joint FAM in July 2001. The FAM presents a methodology to perform financial statement audits of fed. entities in accordance with professional standards. GAO has updated the FAM for significant changes that have occurred in auditing financial statements in the U.S. govAit. since the last major revisions to the FAM were issued in July 2004. These checklists are tools that may be used by entities and auditors to document conformity with U.S. generally accepted accounting principles (U.S. GAAP).Usually, living quarters are in structures intended for residential use (for example, a one-family home, apartment house, hotel or motel, boarding house, or mobile home). ... Both occupied and vacant housing units are included in the housing unit inventory, except that recreational vehicles, ... The intent of this item is to exclude owner-occupied and renter-occupied one-family houses on DEFINITIONS OFanbsp;...
|Title||:||Financial Audit Manual: Volume 3|
|Publisher||:||DIANE Publishing - 2009-01-01|