Financial statements, Consolidated Auditing 20 Finance, Public 18 Accounting 13 Executive departments 10 Administrative agencies 7 Appropriations and expenditures 7 Financial statements 6 Standards 6 Consolidation and merger of corporations 5 Subsidiary corporations 5 Management 4 Armed Forces 3 Corporations 3 Consolidated returns 2 Disclosure of information 2 Holding companies 2 Periodicals 2 Public utility holding companies 2 Taxation 2 Valuation 2 Assets (Accounting) 1 Budget 1 Directors of corporations 1 Economic conditions 1 Etats financiers consolidés 1 Fiscal policy 1 Government corporations 1 Joint ventures 1 Law and legislation 1