Audit Guide
American Institute of Certified Public Accountants (Verlag)
978-1-945498-44-2 (ISBN)
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Founded in 1887, the American Institute of Certified Public Accountants (AICPA) represents the CPA and accounting profession nationally and globally regarding rule-making and standard-setting, and serves as an advocate before legislative bodies, public interest groups and other professional organizations. The AICPA develops standards for audits of private companies and other services by CPAs; provides educational guidance materials to its members; develops and grades the Uniform CPA Examination; and monitors and enforces compliance with the accounting profession's technical and ethical standards. The AICPA's founding established accountancy as a profession distinguished by rigorous educational requirements, high professional standards, a strict code of professional ethics, a licensing status and a commitment to serving the public interest.
Table of Contents xv 1 Introduction and Overview of Government Auditing Standards .01-.19 2 Government Auditing Standards Ethical Principles and General Standards .01-.51 3 Planning and Performing a Financial Statement Audit in 4 Auditor Reporting Requirements and Other Communication Considerations of Government Auditing Standards .01-.88 5 Overview of the Single Audit Act, the Uniform Guidance Audit Requirements, and the Compliance Supplement .01-.56 6 Auditor Planning Considerations Under the Uniform Guidance .01-.78 7 Schedule of Expenditures of Federal Awards .01-.43 8 Determination of Major Programs .01-.38 9 Consideration of Internal Control Over Compliance for Major Programs .01-.66 10 Compliance Auditing Applicable to Major Programs .01-.83 11 Audit Sampling Considerations of Uniform Guidance Compliance Audits .01-.138 12 Audit Considerations of Pass-Through Entities and Subrecipients .01-.55 13 Auditor Reporting Requirements and Other Communication 14 Program-Specific Audits .01-.16 Supplement A Single Audit Act Amendments of 1996 B Uniform Guidance Audit Requirements Appendix A Overview of Statements on Quality Control Standards B Schedule of Changes Made to the Text From the Previous Edition Index of Pronouncements andOther TechnicalGuidance Subject Index
| Erscheinungsdatum | 05.07.2017 |
|---|---|
| Reihe/Serie | AICPA Audit Guide |
| Verlagsort | NC |
| Sprache | englisch |
| Maße | 153 x 227 mm |
| Gewicht | 702 g |
| Themenwelt | Sozialwissenschaften ► Politik / Verwaltung ► Staat / Verwaltung |
| Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen | |
| ISBN-10 | 1-945498-44-7 / 1945498447 |
| ISBN-13 | 978-1-945498-44-2 / 9781945498442 |
| Zustand | Neuware |
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