Audit Checklist
Appendix D
Checklist for Review of Attestation Engagements Performed by the Office of Inspector General
This Appendix includes guidance for reviewing the Office of Inspector General’s (OIG’s) attestation engagements conducted in accordance with Government Auditing Standards (GAS), Chapter 6, and the American Institute of Certified Public Accountants’ (AICPA’s) Statements on Standards for Attestation Engagements (SSAE). When an auditor conducts an attestation engagement under generally accepted government auditing standards (GAGAS), the engagement must be conducted in accordance with the SSAEs and additional GAGAS standards. This appendix is not intended to replace auditor judgment, and while comprehensive, the peer review team may also wish to consult with other guidance as warranted. That guidance includes the SSAE and the AICPA’s peer review checklists for attestation engagements (aicpa.org/members/div/practmon/systemreview.asp). In this regard, there are three AICPA checklists covering AICPA requirements and GAGAS: (1) Agreed-Upon Procedures Engagement Checklist – PRP §20,900; (2) Other Attestation Engagement Checklist – PRP §21,000; and (3) Supplemental Checklist for Review of Agreed Upon Procedures and Other Attestation Engagements Performed in Accordance With Government Auditing Standards (Yellow Book) July 2007 Revision – PRP §21,120A.
OIG UNDER REVIEW:
NAME OF ENGAGEMENT:
CONTROL NO.:
TYPE OF ATTESTATION ENGAGEMENT:
_____ EXAMINATION
_____ REVIEW
_____ AGREED-UPON PROCEDURES
REVIEWER(S):
DATE COMPLETED:
| |Yes |No |N/A |Remarks and Findings |
|1. General Standards |
|
Checklist for Review of Attestation Engagements Performed by the Office of Inspector General
This Appendix includes guidance for reviewing the Office of Inspector General’s (OIG’s) attestation engagements conducted in accordance with Government Auditing Standards (GAS), Chapter 6, and the American Institute of Certified Public Accountants’ (AICPA’s) Statements on Standards for Attestation Engagements (SSAE). When an auditor conducts an attestation engagement under generally accepted government auditing standards (GAGAS), the engagement must be conducted in accordance with the SSAEs and additional GAGAS standards. This appendix is not intended to replace auditor judgment, and while comprehensive, the peer review team may also wish to consult with other guidance as warranted. That guidance includes the SSAE and the AICPA’s peer review checklists for attestation engagements (aicpa.org/members/div/practmon/systemreview.asp). In this regard, there are three AICPA checklists covering AICPA requirements and GAGAS: (1) Agreed-Upon Procedures Engagement Checklist – PRP §20,900; (2) Other Attestation Engagement Checklist – PRP §21,000; and (3) Supplemental Checklist for Review of Agreed Upon Procedures and Other Attestation Engagements Performed in Accordance With Government Auditing Standards (Yellow Book) July 2007 Revision – PRP §21,120A.
OIG UNDER REVIEW:
NAME OF ENGAGEMENT:
CONTROL NO.:
TYPE OF ATTESTATION ENGAGEMENT:
_____ EXAMINATION
_____ REVIEW
_____ AGREED-UPON PROCEDURES
REVIEWER(S):
DATE COMPLETED:
| |Yes |No |N/A |Remarks and Findings |
|1. General Standards |
|