Audit Guide (eBook)

Government Auditing Standards and Single Audits 2017

eBook Download: PDF

2017 | 1. Auflage
512 Seiten
John Wiley & Sons (Verlag)
978-1-119-47334-3 (ISBN)

Infos

This new edition provides up-to-date information and expert guidance on single audits and Uniform Guidance compliance audit requirements, including example auditor reports for both the financial statement audit and the Uniform Guidance compliance audit. It provides nonfederal entities receiving federal awards with important information on implementing the Uniform Guidance.

Autor

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.

Inhalt

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

Produkt-Details

• Erscheint lt. Verlag: 8.9.2017
• Reihe/Serie: AICPA Audit Guide
• Sprache: englisch
• Themenwelt: Recht / Steuern ► Wirtschaftsrecht
• Themenwelt: Sozialwissenschaften ► Politik / Verwaltung ► Staat / Verwaltung
• Themenwelt: Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
• Schlagworte: Accounting • Government Accounting • Rechnungswesen • Staatliches Rechnungswesen
• ISBN-10: 1-119-47334-9 / 1119473349
• ISBN-13: 978-1-119-47334-3 / 9781119473343