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  2. Federal Audit Clearinghouse - Wikipedia

    en.wikipedia.org/wiki/Federal_Audit_Clearinghouse

    The Federal Audit Clearinghouse (FAC) is an office within the United States federal government.In compliance with the U.S. Office of Management and Budget (OMB) Circular A-133 Revised, the FAC is in charge of receiving, processing and distributing to U.S. federal agencies the Single Audit reporting packages of thousands of recipients of federal assistance.

  3. Government Accountability Office - Wikipedia

    en.wikipedia.org/wiki/Government_Accountability...

    The United States Government Accountability Office (GAO) is an independent, nonpartisan government agency within the legislative branch that provides auditing, evaluative, and investigative services for the United States Congress. [2] It is the supreme audit institution of the federal government of the United States.

  4. OMB A-133 Compliance Supplement - Wikipedia

    en.wikipedia.org/wiki/OMB_A-133_Compliance...

    Without it, auditors would need to research many laws and regulations for each single program of a recipient to determine which compliance requirements are important to the Federal Government. For Single Audits, the Supplement replaces any agency audit guides and other audit requirement documents for individual Federal programs. [1]

  5. Compliance requirements - Wikipedia

    en.wikipedia.org/wiki/Compliance_requirements

    The time deadlines for submitting them vary depending on the report. Furthermore, the reporting requirements (e.g., which reports must be submitted, the timing of the submission, information in the reports, etc.) may vary from recipient to recipient, although the federal government has established several reports that apply to all recipients.

  6. Public Company Accounting Oversight Board - Wikipedia

    en.wikipedia.org/wiki/Public_Company_Accounting...

    74-3073065 [1]: Legal status: 501(c)(1) [2] Purpose: The PCAOB oversees the audits of public companies and SEC-registered brokers and dealers in order to protect investors and further the public interest in the preparation of informative, accurate, and independent audit reports.

  7. Defense Contract Audit Agency - Wikipedia

    en.wikipedia.org/wiki/Defense_Contract_Audit_Agency

    A Government Accountability Office (GAO) report in September 2009 found that agency auditors failed to follow "basic auditing standards" in 65 of 69 audits. In its report, the GAO noted that the agency lacks sufficient independence from the contractors and the DoD agencies doing business with those contractors.

  8. Government Auditing Standards - Wikipedia

    en.wikipedia.org/wiki/Government_Auditing_Standards

    The Generally Accepted Government Auditing Standards (GAGAS), commonly referred to as the "Yellow Book", are produced in the United States by the Government Accountability Office (GAO). The standards apply to both financial and performance audits of government agencies. Five general standards are included: Independence; Due care

  9. Auditor's report - Wikipedia

    en.wikipedia.org/wiki/Auditor's_report

    An auditor's report is a formal opinion, or disclaimer thereof, issued by either an internal auditor or an independent external auditor as a result of an internal or external audit, as an assurance service in order for the user to make decisions based on the results of the audit.