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The Evaluation Council’s decision on whether the institution passes the audit or must be subject to a re-audit is recorded at the end of the report. If the HEI is required to undergo a re-audit, the targets that are in essential need of development and will be subject to the re-audit are recorded in the report. The report is published in FINHEEC’s publication series in both paper and electronic format in the language specified in the audit agreement. The length of the report is approximately 50 pages. The audit result is communicated to the HEI immediately after the Evaluation Council’s decision-making meeting. The report and an information bulletin are published. | United States Government Accountability Office GAO By the Comptroller General of the United States August 2011 Government Auditing Standards 2011 Internet Version CONTENTS CHAPTER 1.1 GOVERNMENT AUDITING FOUNDATION AND ETHICAL PRINCIPLES.1 Introduction.1 Purpose and Applicability of GAGAS.2 Ethical Principles.4 The Public Interest.5 Integrity.6 Objectivity.6 Proper Use of Government Information Resources and Positions.7 Professional Behavior.8 CHAPTER 2.9 STANDARDS FOR USE AND APPLICATION OF GAGAS.9 Introduction.9 Types of GAGAS Audits and Attestation Engagements.9 Financial Audits.10 Performance Audits.13 Nonaudit Services Provided by Audit Organizations.14 Use of Terminology to Define GAGAS Requirements.15 Relationship between GAGAS and Other Professional Standards.17 Stating Compliance with GAGAS in the Auditors Report.19 CHAPTER 3.21 GENERAL STANDARDS.21 Introduction.21 Independence.21 GAGAS Conceptual Framework Approach to Independence.23 Threats.25 Safeguards.26 Application of the Conceptual Framework.28 Government Auditors and Audit Organization Structure.30 i Government Auditing Standards 2011 Internet Version External Auditor Independence.30 Internal Auditor Independence.33 Provision of Nonaudit Services to Audited Entities.34 Requirements for Performing Nonaudit Services.34 Consideration of Specific Nonaudit Services.38 Management Responsibilities.40 Preparing Accounting Records and Financial Statements.40 Internal Audit Assistance Services Provided by External Auditors.41 Internal Control Monitoring as a Nonaudit Service.42 Information Technology Systems Services.43 Valuation Services.43 Other Nonaudit Services.44 Documentation.45 Professional Judgment.46 Competence.48 Technical Knowledge.49 Additional Qualifications for Financial Audits and Attestation Engagements.50 Continuing Professional Education.51 CPE Requirements for Specialists.52 Quality Control and Assurance.53 System of Quality Control.53 Leadership Responsibilities for Quality within the .
