Iowa Code 11.3 – When audits and examinations begin
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Terms Used In Iowa Code 11.3
- Examination: means procedures that are less in scope than an audit but which are directed toward reviewing financial activities and compliance with legal requirements. See Iowa Code 11.1
- United States: includes all the states. See Iowa Code 4.1
For purposes of this chapter, an audit or examination commences when the period of professional engagement begins pursuant to the government auditing standards prescribed by the comptroller general of the United States and published by the United States government accountability office or as specified in Code of Federal Regulations, Title 2, Part 200.