So far, we have seen lots of findings and recommendations but no evidence of progress in addressing M & S issues.
The findings and recommendations in this report were, again, not new or surprising.
This was the raw material upon which the panel based many of its findings and recommendations
Auditors are required to follow up on material findings and recommendations from prior audits.
THE 1994 YELLOW BOOK REVISION continues to incorporate American Institute of CPAs field work standards by reference, while adding three additional standards: Follow up known material findings and recommendations from previous audits, design the audit to detect material noncompliance with contracts or grant agreements and document in working papers enough information so an experienced auditor could find the evidence supporting significant conclusions and judgments.
The IG's report included findings and recommendations
resulting from a review of the quality of selected audits performed by independent public accountants (IPAs) on privare pension and welfare benefit plans.