[lemma=conduct] [□] □
[lemma=conduct] [□=□] □
[lemma=conduct] [!□] □
Except as explained in the second following paragraph , we conducted our audit in accordance with generally accepted auditing standards , the standards applicable to the financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States and Office of Management and Budget ( OMB ) Bulletin 98-08 , " Audit Requirements for Federal Financial Statements . We conducted our audit in accordance with generally accepted government auditing standards and the Office of Management and Budget ( OMB ) Bulletin 93-06 , " Audit Requirements for Federal Financial Statements . As a result , FMS ' management of their conversion effort , their progress in getting systems implemented , tested , certified , and their contingency planning efforts are much improved from when we conducted our audit work . We conducted our audit work from January 2006 through May 2006 in accordance with U.S. generally accepted government auditing standards , and we performed our investigative work in accordance with standards prescribed by the President 's Council on Integrity and Efficiency . In conducting its audits of MCI , KPMG also would be required to review a variety of tax-related accounts , including any contingent state-tax liabilities . We conducted our audit in accordance with U.S. generally accepted government auditing standards .