Audit Guide: Government Auditing Standards and Single Audits 2018
- 10h 54m
- AICPA
- John Wiley & Sons (US)
- 2018
This annual edition provides accountants and other financial professionals with assistance in understanding and applying the special considerations required in a single audit. It is an indispensable resource for auditors performing Yellow Book audits. 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 reporting required under Government Auditing Standards and the Uniform Guidance compliance audit.
About the Author
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.
In this Book
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Introduction and Overview of Government Auditing Standards
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Government Auditing Standards—Ethical Principles and General Standards
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Planning and Performing a Financial Statement Audit in Accordance With Government Auditing Standards
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Auditor Reporting Requirements and Other Communication Considerations of Government Auditing Standards
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Overview of the Single Audit Act, the Uniform Guidance Audit Requirements, and the Compliance Supplement
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Auditor Planning Considerations Under the Uniform Guidance
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Schedule of Expenditures of Federal Awards
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Determination of Major Programs
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Consideration of Internal Control Over Compliance for Major Programs
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Compliance Auditing Applicable to Major Programs
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Audit Sampling Considerations of Uniform Guidance Compliance Audits
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Audit Considerations of Pass-Through Entities and Subrecipients
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Auditor Reporting Requirements and Other Communication Considerations in a Single Audit
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Program-Specific Audits
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Single Audit Act Amendments of 1996
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Uniform Guidance Audit Requirements
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