Audits may be characterized as

(a) financial statement audits,
(b) compliance audits,
(c) economy and efficiency audits, and
(d) program results audits.
The work can be done by independent (external) auditors, internal auditors, or governmental auditors (including IRS auditors and federal bank examiners). Following is a list of the purposes or products of various audit engagements:

(a) 2 and 9

(b) 5, 6 and 7

(c) 1, 4 and 8

(d) 3

Explanation:

(a) financial statement audits,

2. Determine whether an advertising agency’s financial statements are fairly presented in conformity with GAAP. ( independent (external) auditors  )

9. Report on the need for the states to consider reporting requirements for chemical use data. d governmental auditors Render a public report on the assumptions and compilation of a revenue forecast by a sports stadium/racetrack complex. ( independent (external) auditors )

(b) compliance audits,

5. Investigate financing terms of tax shelter partnerships. ( governmental auditors (IRS) )

6. Study a private aircraft manufacture’s test pilot performance in reporting on the results of text fights ( internal auditors )

7. Conduct periodic examinations by the U.S. Comptroller of Currency of a national bank for solvency. ( governmental auditors )

(c) economy and efficiency audits, and

1. Analyze proprietary schools’spending to train students for low-demand occupations ( governmental auditors  )

4. Compare costs of municipal garbage pickup services to comparable services subcontract to a private  business. ( internal auditors )

8. Evaluate the promptness of materials inspection in a manufacture’s receiving department. ( internal auditors )

(d) program results audits.

3. Study the effectiveness of the Department of Defense’s expendable launch vehicle program.  ( governmental auditors  )

Explanation:

1. Analyze proprietary schools' spending to train students for low-demand occupations

Type of Audit

Economy and efficiency or program results

Type of Auditor

Governmental (GAO) auditors

2. Determine whether an advertising agency's financial statements are fairly presented with comformity of GAAP

Type of Audit

Financial statement

Type of Auditor

Independent CPAs

3. Study the effectiveness of the Department of Defense's expendable launch vehicle program

Type of Audit

Economy and efficiency or program results

Type of Auditor

Governmental (GAO) auditors

4. Compare costs of municipal garbage pickup services to comparable service contracted to a private business

Type of Audit

Economy and efficiency

Type of Auditor

Internal auditors

5.nvestigate financing terms of tax shelter partnerships

Type of Audit

Compliance

Type of Auditor

IRS auditors

6. Study a private aircraft manufacturer's test pilot performance in reporting on the results of test flights

Type of Audit

Compliance

Type of Auditor

Internal auditors

7. Conduct periodic examinations by the US Comptroller of Currency of a national bank for solvency

Type of Audit

Compliance

Type of Auditor

Bank examiners

8. Evaluate the promptness of materials inspection in a manufacturer's receiving department

Type of Audit

Compliance or Economy and Efficiency

Type of Auditor

Internal auditors

9. Report on the need for the states to consider reporting requirements for chemical use

Type of Audit

Program goal

Type of Auditor

Governmental (GAO) auditors

10. Render a public report on the assumptions and compilation of a revenue forecast by a sports stadium/racetrack complex

Type of Audit

Financial statemen

Type of Auditor

Independent CPAs

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