Index
Page 222 GAO-12-331G Government Auditing Standards
confidential and sensitive information 5.39-5.43
distributing reports 5.44
findings 5.27-5.28
internal control, deficiencies 5.22-5.23
reporting compliance with GAGAS 5.19
reporting deficiencies in internal control, fraud, noncompliance with provisions of laws, regulations,
contracts, and grant agreements, and abuse 5.20-5.26
reporting findings outside the entity 5.29-5.31
reporting views of responsible officials 5.32-5.38
review engagements, fieldwork 5.48-5.49
additional considerations, other 5.53-5.56
additional reporting requirements 5.50-5.56
distributing reports 5.52
reporting compliance with GAGAS 5.51
agreed-upon procedures engagements 5.58-5.67
additional fieldwork requirements 5.58-5.59
additional reporting requirements 5.60-5.62
additional requirements, other 5.63-5.67
audit objective (see objective, audit)
audit risk 3.65,6.01,6.05, 6.07, 6.10-6.11, 6.12b, 6.18, 6.24, 6.26, 6.29, 6.58, 6.61, 6.68a
auditors, qualifications of (see competence)
auditors’ responsibility 1.19, 2.14, 3.64, 3.68, 3.77, 3.85a, 3.86, 3.87, 6.30, 7.15
audits and attestation engagements, types of 2.07-2.11
cause (see attestation engagements, field work; financial audits, performing; performance audits, field
work)
classified information (see limited official use under attestation engagements, reporting standards;
financial audits, requirements for reporting; performance audits, reporting standards)
clear, as report quality element A7.02e
comments (see views of responsible officials under attestation engagements, reporting; financial
audits, reporting; performance audits, reporting)
competence 3.69-3.81
attestation engagements, additional qualifications for 3.74, 3.75
continuing professional education 3.76-3.81
education and experience 3.71
financial audits, additional qualifications for 3.73, 3.75
and professional judgment 3.64, 3.71
skill needs, assessing and staffing for 3.66