Procedure Step:External Audits

Audit Step:

Ascertain whether there are any external audits or reviews completed, in progress or planned that pertain to the audit objectives (i.e., IRS reviews, SAS 70 reviews, etc.).

If so, obtain prior audit reports and/or meet with the other auditors to discuss the scope and objectives of their audits.

Determine whether there is a need to rely on the work of these auditors in order to prevent duplication of effort.  If so, perform appropriate tests of the other auditors' working papers in accordance with GAO standards.

Purpose:

To coordinate with other external auditors to prevent duplication of audit effort.