Page 196 - DCOM509_ADVANCED_AUDITING

Unit 10: Government and Independent Financial Audit: Comparison

Answers: Self Assessment Notes

1. Comptroller and Auditor General 2. Audit
3. Government audit 4. Expenditure
5. Comptroller and Auditor General 6. Three

7. Companies’ Amendment 8. Auditing
9. Ethical principles 10. Government Financial Audit
11. Absolute assurance 12. AICPA
13. International auditing standards 14. Appropriate reasons
15. Letter of acceptance 16. Statutory auditor

10.9 Further Readings

Books David Coderre, Internal Audit: Efficiency through Automation, John Wiley & Sons,
2009.
Emile Woolf, Moira Hindson, Audit and Accountancy Pitfalls: A Casebook for Practising
Accountants, Lawyers and Insurers, John Wiley & Sons, 2011.
Iain Gray, Stuart Manson, The Audit Process: Principles, Practice and Cases, Cengage
Learning EMEA, 2007.
Jeanette Franzel, Single Audit: Opportunities Exist to Improve the Single Audit Process
and Oversight, DIANE Publishing, 2009.

Susan Switzer, Internal Audit Reports Post Sarbanes-Oxley: A Guide to Process-Driven
Reporting, John Wiley & Sons, 2007.

Online links http://en.wikipedia.org/wiki/Financial_audit
h t t p : / / w w w . a i c p a . o r g / R e s e a r c h / S t a n d a r d s / A u d i t A t t e s t /
DownloadableDocuments/AU-00110.pdf

http://www.gao.gov/govaud/govaudhtml/d07731g-6.html#pgfId-1034321
http://www.gao.gov/govaud/govaudhtml/index.html
http://www.img.kerala.gov.in/docs/downloads/audit.pdf
http://yourbusiness.azcentral.com/describe-financial-audit-under-government-
auditing-standards-10436.html

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