Wiley Federal Government Auditing (eBook)

Laws, Regulations, Standards, Practices, and Sarbanes-Oxley

Edward F. Kearney, Roldan Fernandez, Jeffrey W. Green, David M. Zavada (Autoren)

eBook Download: PDF | EPUB

2013 | 2. Auflage
432 Seiten
John Wiley & Sons (Verlag)
978-1-118-72181-0 (ISBN)

Infos

The most practical, authoritative guide to Federal Government
auditing

Now in its second edition, Wiley Federal Government
Auditing is authored by four CPAs who are partners at Kearney
& Company, a CPA firm that specializes in providing auditing,
accounting, and information technology services to the Federal
Government. This single-source reference provides you with
up-to-date information on applicable laws, regulations, and audit
standards.

Created for both professionals and others performing Federal
Government audits, this guide condenses the abundant, complex
criteria for Federal Government auditing into concise, accessible
topics you'll refer to frequently and presents:

* An easy-to-navigate format that allows you to find needed
information quickly

* Detailed guidance on what, why, how, and by whom Federal audits
should be made

* Discussion on internal control over Federal financial
reporting

* Recent developments in auditing standards

* Federal financial statements, budgeting, accounting, and
more

* Coverage of the scope and work required in an audit of Federal
departments and agencies

* Examples of Federal audits

* Separate chapters devoted to auditing and evaluating Federal IT
systems; performance audits; procurement and contract audits; and
grant audits

Written in a non-technical style and complete with helpful
exhibits, this guide is a "go-to" reference for government
auditors, Inspectors General, public accountants, military
comptrollers, legislators, state and local government auditors,
budget offices, financial managers, and financial analysts. The
content also applies to contractors and grantees, universities, and
other nonprofits and organizations that have repeated financial
dealings with the Federal Government.

Autor

EDWARD F. KEARNEY, CPA, CGFM, is the Managing Partner of Kearney & Company. ROLDAN FERNANDEZ, CPA, is Senior Partner of Kearney & Company. JEFFREY W. GREEN, CPA, is Senior Partner and Partner-in-Charge of Kearney & Company's Federal Audit Practice. DAVID M. ZAVADA, CPA, is a Partner with Kearney & Company. He was formerly in charge of government-wide accounting and auditing policy at the Office of Management and Budget and Assistant Inspector General at the Department of Homeland Security.

Inhalt

Preface vii

Part I Background of Federal Auditing 1

Chapter 1 Background of Federal Auditing: Evolution, Standard Setters, Responsibilities, Audit Types 3

Chapter 2 Federal Audit Criteria: Laws, Regulations, Audit Standards 17

Chapter 3 Selected Issues in Federal Financial and Internal Control Reporting 45

Part II Federal Budgeting, Accounting, and Financial Statements 65

Chapter 4 Accounting in the Federal Government: Budgets, Accountable Events, Transactions 67

Chapter 5 Federal Financial Statements 91

Part III Auditing in the Federal Government 121

Chapter 6 Evolving Guidance: Recent Developments in Auditing Standards 123

Chapter 7 The Federal Audit Model 139

Chapter 8 Planning the Audit: Well Done Is Half Done 161

Chapter 9 Documenting Internal Controls: What, Who, Where, and Why? 193

Chapter 10 Assessing and Evaluating Control Risks 213

Chapter 11 Test of Controls, Transactions, and Accounts 229

Chapter 12 End-of-Audit, Quality Control, and Reporting Procedures 255

Part IV Nature of Selected Federal Audits 283

Chapter 13 Auditing and Evaluating Federal IT Systems 285

Chapter 14 Performance Audits: Different Scopes, Different Folks, Different Reports 323

Chapter 15 Procurement Audits, Contract Audits, and Grant Audits 345

Chapter 16 Attestation Reports 397

Index 411

Produkt-Details

• Erscheint lt. Verlag: 18.6.2013
• Sprache: englisch
• Themenwelt: Recht / Steuern ► EU / Internationales Recht
• Themenwelt: Recht / Steuern ► Wirtschaftsrecht ► Bank- und Kapitalmarktrecht
• Themenwelt: Sozialwissenschaften ► Politik / Verwaltung ► Staat / Verwaltung
• Themenwelt: Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
• Schlagworte: Accounting • Government Accounting • Rechnungswesen • Staatliches Rechnungswesen
• ISBN-10: 1-118-72181-0 / 1118721810
• ISBN-13: 978-1-118-72181-0 / 9781118721810