Government Auditing Standards and Single Audits 2019 (eBook)

eBook Download: PDF

2019 | 1. Auflage
512 Seiten
John Wiley & Sons (Verlag)
978-1-119-65143-7 (ISBN)

Infos

Need assistance in understanding and applying the special considerations required in a single audit? This 2019 Audit Guide is an indispensable resource for auditors performing Yellow Book and Uniform Guidance compliance audits.

Based on Government Auditing Standards, 2011 Revision, this new edition provides up-to-date information and expert guidance on single audits and Uniform Guidance compliance audit requirements. It includes example auditor reports for both the reporting required under Government Auditing Standards and the Uniform Guidance compliance audit.

Key features include:

* Understand the complexities of Government Auditing Standards, including the requirements related to auditor independence.

* Gain an understanding of the requirements for performing a Uniform Guidance compliance audit, including major program determination.

* Understand the unique audit areas related to a compliance audit of federal awards, including internal control over compliance for major programs.

* Properly report on the single audit using the illustrative auditor's reports for both the financial statement audit performed under Government Auditing Standards and the compliance audit performed under 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.

Produkt-Details

• Erscheint lt. Verlag: 6.8.2019
• Reihe/Serie: AICPA Audit Guide
• Reihe/Serie: AICPA Audit Guide
• Sprache: englisch
• Themenwelt: Wirtschaft ► Betriebswirtschaft / Management
• Schlagworte: Accounting • Government Accounting • Rechnungswesen • Staatliches Rechnungswesen
• ISBN-10: 1-119-65143-3 / 1119651433
• ISBN-13: 978-1-119-65143-7 / 9781119651437