Audit guide : government auditing standards and single audits

✍ Scribed by AICPA

• Publisher: Association of International Certified Professional Accountants
• Year: 2019
• Tongue: English
• Leaves: 512
• Category: Library

✦ Table of Contents

Content: Introduction and Overview of Government Auditing Standards --
Government Auditing Standards Audits --
Government Auditing Standards - Ethical Principles and General Standards --
Planning and Performing a Financial Statement Audit in Accordance With Government Auditing Standards --
Auditor Reporting Requirements and Other Communication Considerations of Government Auditing Standards --
Single Audits Under the Uniform Guidance. Overview of the Single Audit Act, the Uniform Guidance Audit Requirements, and the Compliance Supplement --
Auditor Planning Considerations Under the Uniform Guidance --
Schedule of Expenditures of Federal Awards --
Determination of Major Programs --
Consideration of Internal Control Over Compliance for Major Programs --
Compliance Auditing Applicable to Major Programs --
Audit Sampling Considerations of Uniform Guidance Compliance Audits --
Audit Considerations of Pass-Through Entities and Subrecipients --
Auditor Reporting Requirements and Other Communication Considerations in a Single Audit --
Program-Specific Audits --
Single Audit Act Amendments of 1996 --
Uniform Guidance Audit Requirements.

✦ Subjects

Finance, Public -- Auditing -- Standards -- United States.;Administrative agencies -- Auditing -- Standards -- United States.;Administrative agencies -- Auditing -- Standards.;Finance, Public -- Auditing -- Standards.;United States.