COM 1067.000 2006-2008 - Laserfiche WebLink

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02/26/2008 08:20 3265697 KCO PAGE 07 Chapter 8 Reporting Standards for Performance Audits they are addressed to parties that have the authority to act and when the recommended actions are specific, practical, cost effective, and measurable. Reporting Auditors' 8.30 When auditors comply with all applicable GAGAS Compliance with requirements, they should use the following language, GAGAS wldcli represents an unmodified GALAS compliance statement, in the audit report to indicate that they performed the audit in accordance with GACAq. (See paragraphs 1.12 and 1. 13.) i We conducted this performance audit in accordance with generally accepted government auditing standards. Those standards require that we plan and perform the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions based on our audit objectives. We believe that the evidence obtained provides a reasonable basis for our findings and conclusions based on our audit objectives. 8.31 When auditors do nit romply with all applicable GAGAS requirements, they should include a modified GAGAS compliance statement in the audit report For . performance audits, auditors should use a statement that includes either (1) the language in 8.30, modified to indicate the standards that were not followed or ' (2) language that the auditor did not follow GAGAS. . (See paragraphs 1.12 and 1.13 for additional standards on citing compliance with GAGAS.) ~Reporting Views of 8.32 Providing a draftxenort. with findings or review I Responsible 0111cials and comment by responsible officials of the audited entity and others helps the auditors develop a report that is fair, complete, and obiective. Including the views . of resoonsible_officials results in a report that presents not only the auditors' findings, conclusions, and I recommendations, but also the perspectives of the . Page 169 GAO.6.731G Government Auditing Standards