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E: Standards for Conducting Audits
The Comptroller General of the United States has published GAGAS, 2003 Revision, which contains standards for audits of government organizations, programs, activities, and functions. These standards are to be followed by Federal, state, and independent certified public accountants when auditing entities receiving financial assistance provided by Rural Development.
The AICPA Statements on Auditing Standards (SASs) have been incorporated into GAGAS for financial audits, and must be followed. This audit program is not intended to provide guidance regarding adherence to the SASs.
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