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<br /> 02/28/2008 06:20 3265697 KCO PAGE 04 <br /> <br /> <br /> <br /> Chapter 8 <br /> General Standards <br /> <br /> <br /> <br /> <br /> <br /> experience to apply this knowledge to the work being <br /> performed; <br /> <br /> b. general knowledge of the environment in which the <br /> audited entity operates and the subject matter under <br /> review; <br /> <br /> e. skills to communicate clearly and effectively, both <br /> orally and in writing; and <br /> <br /> d. skills appropriate for the work being performed. For <br /> exwttyle, staff or specialist 3kilin in <br /> <br /> I (1) statistical sampling if the work invnlvac uae of <br /> statistical sampling; <br /> (2) information technology if the work involves review <br /> of information systems; <br /> <br /> (3) engineering if the work involves review of complex <br /> <br /> <br /> I engineering data; <br /> I (4) specialized audit methodologies or analytical <br /> techniques, such as the use of complex survey <br /> instruments, actuarial-based estimates, or btatistical <br /> analysis tests, as applicable; or <br /> <br /> 1 (5) specialized knowledge in subject matters, such as <br /> scientific, medical, environmental, educational, or any <br /> other specialized subject matter, if the work calls for <br /> sneh expertise. <br /> <br /> Additional 3.44 Auditors performing financial audits should be <br /> Qualifications for knowledge able in enerall acre ted accountin <br /> Financial Audits and principles (GAA L the a can inmLkute of Certified <br /> Attestation Public Accountants (AICPA) generally accepted auditing <br /> Engagements standards for field work and reporting and the related <br /> Staterritnts on Auditing Standards (SAS), and the <br /> page 52 GAO.07-73IG Government Auditing Standards <br />