gcc dumpspecs

gcc -dumpspecs
# ...
# *startfile:
# %{!mandroid|tno-android-ld:%{!shared: %{pg|p|profile:gcrt1.o%s;pie:Scrt1.o%s;:crt1.o%s}}    crti.o%s # %{static:crtbeginT.o%s;shared|pie:crtbeginS.o%s;:crtbegin.o%s};:%{shared: crtbegin_so%O%s;:  %{static: crtbegin_static%O%s;: crtbegin_dynamic%O%s}}}
# ...

http://gcc.gnu.org/onlinedocs/gcc-4.7.2/gcc/Spec-Files.html#Spec-Files

ld --verbose
#...
# OUTPUT_ARCH(i386:x86-64)
# ENTRY(_start)
# SEARCH_DIR("/usr/x86_64-linux-gnu/lib64"); SEARCH_DIR("=/usr/local/lib/x86_64-linux-gnu"); SEARCH_DIR("=/usr/local/lib64"); SEARCH_DIR("=/lib/x86_64-linux-gnu"); SEARCH_DIR("=/lib64"); SEARCH_DIR("=/usr/lib/x86_64-linux-gnu"); SEARCH_DIR("=/usr/lib64"); SEARCH_DIR("=/usr/local/lib"); SEARCH_DIR("=/lib"); # SEARCH_DIR("=/usr/lib");
SECTIONS
# ...

https://sourceware.org/binutils/docs/ld/