Guide for Review of Independent Public Accountant Work

Abstract

This guide provides a detailed program for reviewing the work of independent public accountants (IPAS). Following the program contained in this guide will help United States Government Accounting Office (GAO) determine the extent we can rely upon IPA work performed in accordance with auditing standards. This guide may be applicable to various types of GAO audits. However, using the guide is essential when GAO has the authority to audit the financial statements of an entity, and we (1) contract with an IPA to perform financial audit work or (2) plan to use the work of an IPA contracted by the entity. It also may be used to evaluate the quality of IPA audits at the request of the Congress. GAO must evaluate the IPA'S work to determine the extent we can rely upon it and any additional work that must be performed to satisfy our audit responsibilities.