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" For purposes of subparagraphs (A) and (B), the term "financial and compliance audit ' means an audit to determine whether the financial statements of an audited entity present fairly the financial position and the results of financial operations in accordance... "
Department of Transportation and Related Agencies Appropriations for 1995 ... - Page 293
by United States. Congress. House. Committee on Appropriations. Subcommittee on Department of Transportation and Related Agencies Appropriations - 1994
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Railroad Retirement Board Operations: Field Office Structure and Disability ...

United States. Congress. House. Committee on Government Operations. Manpower and Housing Subcommittee - Disability retirement - 1983 - 240 pages
...and functions should encompass the following elements: 1. Financial and compliance — determines (a) whether the financial statements of an audited entity present fairly the financial position and the results of financial operations in accordance with generally accepted accounting principles...
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Compilation of Selected Acts Within the Jurisdiction of the Committee on ...

United States - Food law and legislation - 1986 - 682 pages
...of subparagraphs (A) and (B), the term "financial and compliance audit ' means an audit to determine whether the financial statements of an audited entity present fairly the financial position and the results of financial operations in accordance with generally accepted accounting principles,...
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Compilation of Selected Acts Within the Jurisdiction of the ..., Volume 1

United States - Food law and legislation - 1986 - 680 pages
...of subparagraphs (A) and (B), the term "financial and compliance audit ' means an audit to determine whether the financial statements of an audited entity present fairly the financial position and the results of financial operations in accordance with generally accepted accounting principles,...
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Acquired Immunodeficiency Syndrome Research and Information Act of 1987 ...

United States. Congress. Senate. Committee on Labor and Human Resources - AIDS (Disease) - 1987 - 120 pages
...of subparagraphs (A) and (B), the term 'financial and compliance audit' means an audit to determine whether the financial statements of an audited entity present fairly the financial position and the results of financial operations in accordance with generally accepted accounting principles,...
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Compilation of Selected Acts Within the Jurisdiction of the ..., Volume 1

United States, United States. Congress. House. Committee on Energy and Commerce - Consumer protection - 1987 - 672 pages
...of subparagraphs (A) and (B), the term "financial and compliance audit ' means an audit to determine whether the financial statements of an audited entity present fairly the financial position and the results of financial operations in accordance with generally accepted accounting principles,...
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Foreign Travel by the Corps of Engineers: Hearing Before a Subcommittee of ...

United States. Congress. House. Committee on Government Operations. Environment, Energy, and Natural Resources Subcommittee - Government travel - 1988 - 482 pages
...COMPLIANCE, ECONOMY AND EFFICIENCY, AND PROGRAM RESULTS AUDITS. FINANCIAL AND COMPLIANCE AUDITS DETERMINE WHETHER THE FINANCIAL STATEMENTS OF AN AUDITED ENTITY PRESENT FAIRLY THE FINANCIAL POSITION AND THE RESULTS OF FINANCIAL OPERATIONS IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES...
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H.R. 3512 and H.R. 3066: Hearing Before the Subcommittee on Domestic ...

United States. Congress. House. Committee on Banking, Finance, and Urban Affairs. Subcommittee on Domestic Monetary Policy - Federal Reserve banks - 1990 - 148 pages
...questions. 10 TABLE I: TYPES OF GAO AUDITS FINANCIAL AUDITS 1. Financial statement audits determine (a) whether the financial statements of an audited entity...financial position, results of operations, and cash flow or changes in financial position in accordance with generally accepted accounting principles,...
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Handbook of Public Budgeting

Jack Rabin - Political Science - 1992 - 758 pages
...and financial related audits. Financial statement audits are to ascertain (1) whether the agency's financial statements of an audited entity present...results of operations, and cash flows or changes in financial position in accordance with generally accepted accounting principles, and (2) whether the...
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Financial Audit: Aggressive Actions Needed for Air Force to Meet Objectives ...

United States. General Accounting Office - 1992 - 116 pages
...The objectives of a financial statement audit are to determine whether (1) the financial statements present fairly the financial position, results of operations, and cash flows or changes in financial position in accordance with generally accepted accounting principles, (2) the entity has...
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Waste and Financial Management Problems at the Air Force: Hearing ..., Volume 4

United States. Congress. Senate. Committee on Governmental Affairs - History - 1992 - 252 pages
...The objectives of a financial statement audit are to determine whether ( 1 ) the financial statements present fairly the financial position, results of operations, and cash flows or changes in financial position in accordance with generally accepted accounting principles, (2) the entity has...
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