Financial Audit: House Stationery Revolving Fund Statements-June 30, 1990 and 1989.

Abstract

The General Accounting Office(GAC) conducted audits in accordance with generally accepted government auditing standards. Those standards require that GAO plan and perform the audits to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. In GAO's opinion, the financial statements referred to above present fairly, in all materials respects, the financial position of the House of Representatives Stationary Revolving Fund as of June 30, 1990 and 1989, and the results of its operations and cash flows for the years then ended, in conformity with generally accepted accounting principles.

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Document Details

Document Type
Technical Report
Publication Date
Mar 01, 1991
Accession Number
ADA263313

Entities

Organizations

  • United States Government Accountability Office

Tags

DTIC Thesaurus Topics

  • Accounting
  • Auditing
  • Governments
  • House Of Representatives
  • Integrals
  • Inventory
  • Law
  • Materials
  • Money
  • Regulations
  • Standards
  • Temperature Control
  • United States

Fields of Study

  • Business

Readers

  • Defense Financial Management and Audit.