TAILIEUCHUNG - Financial Audit Manual [This page intentionally left blank.]

These four categories really depend in the main on the idea that in some circumstances, God and religion justify war. This is the ‘just war’ doctrine. The notion of ‘just war’ is based on the violence-of-God tradition, attempting to solidify the relationship between God and war. However, any arguments regarding divine war are built upon understandings of divine justice. Analyzing the concept of ‘just war’, Richard Kirby contends that ‘it is not that the variable attributes of the war which are problematic; it’s the elasticity of the concept of justice’. Subsequently, justice, too, . | Accountability Integrity Reliability GAO Financial Audit Manual Foreword On behalf of the General Accounting Office GAO and the President s Council on Integrity and Efficiency PCIE we are pleased to present the first-ever GAO PCIE Financial Audit Manual. With passage of the Government Management and Reform Act of 1994 executive branch Inspectors General and GAO gained statutory responsibility for auditing agency and government-wide consolidated financial statements respectively. Since that time GAO and the PCIE community have worked cooperatively to ensure that these audits are of the highest possible quality consistency and cost-effectiveness. This manual is a natural outgrowth of that cooperation. More importantly the new manual represents our ongoing efforts to ensure that financial statement audits achieve their intended outcomes of providing enhanced accountability over taxpayer-provided resources. We extend our thanks to the many individuals and organizations that provided comments and insights to make the manual stronger. The Task Force assembled by GAO and the PCIE also deserves much credit for its dedication to completing this project. Jeffrey C. Steinhoff Managing Director . General Accounting Office The Honorable Gregory H. Friedman Chair Audit Committee President s Council on Integrity and Efficiency July 2001 GAO PCIE Financial Audit Manual Forward-1 This page intentionally left blank. .

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