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1.62 Identification of Audits and Auditors. 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: Type of Auditor Audit 1. Analyze proprietary schools' spending to train students for low- demand occupations. 2. Determine whether an advertising agency's financial statements are fatty presented in conformity with GAAP 3. Study the effectiveness of the Department of Defense's expendable launch vehicle program. 4. Compare costs of municipal garbage pickup services to comparable Services subcontracted to a private business 5. Investigate financing terms of tax shelter partnerships 6. Study a private aircraft manufacturer's testpilot performance in reporting on the results of test fights. 7. Conduct periodic examinations by the U.S. Comptroler of Currency of a national bank for solvency 8. Evaluate the promptness of materials inspection in a manufacturer's receiving department 9. Report on the need for the states to consider reporting requirements for chemical use data 10. Render a public report on the assumptions and compilation of a revenue forecast by a sports stadium racetrack complex Pag 1. Analyze proprietary schools' spending to train students for low- demand occupations. 2. Determine whether an advertising agency's financial statements are fairly presented in conformity with GAAP. 3. Study the effectiveness of the Department of Defense's expendable launch vehicle program. 4. Compare costs of municipal garbage pickup services to comparable services subcontracted to a private business. 5. Investigate financing terms of tax shelter partnerships. 6. Study a private aircraft manufacturer's test pilot performance in reporting on the results of test flights 7. Conduct periodic examinations by the US. Comptroller of Currency of a national bank for solvency. 8. Evaluate the promptness of materials inspection in a manufacturer's receiving department. 9. Report on the need for the states to consider reporting requirements for chemical use data. 10. Render a public report on the assumptions and compilation of a revenue forecast by a sports stadium/racetrack complex Required: For each of the engagements listed, indicate (1) the type of audit (financial statement, compliance, economy and efficiency, or program results) and (2) the type of auditors you would expect to be involved