Wiley federal government auditing : laws, regulations, standards, practices, & Sarbanes-Oxley /

• Κύριος συγγραφέας: Kearney, Edward F.
• Μορφή: Ηλ. βιβλίο
• Γλώσσα: English
• Έκδοση: Hoboken, N.J. : John Wiley & Sons, 2013.
• Έκδοση: 2nd edition.
• Θέματα: Finance, Public > Auditing > Law and legislation > United States.; LAW > Taxation.; Finance, Public > Auditing > Law and legislation.; United States.; Electronic books.

 Now in a Second Edition, Federal Government Auditing is a single-source reference guide that assists professionals and nonprofessionals performing audits unique to federal departments and agencies, to contractors and grantees, universities, and other non-profits. It also includes coverage of federal financial statements, budgeting, and accounting, presented in non-technical language. Auditors and accountants will benefit from the book's practical guidance and insights for performing audits unique to federal departments and agencies as well as audits of federal grantees. 

 Background of Federal Auditing. Background of Federal Auditing: Evolution, Standard Setters, Responsibilities, Audit Types -- Federal Audit Criteria: Laws, Regulations, Audit Standards -- Selected Issues in Federal Financial and Internal Control Reporting -- Federal Budgeting, Accounting, and Financial Statements. Accounting in the Federal Government: Budgets, Accountable Events, Transactions -- Federal Financial Statements -- Auditing in the Federal Government. Evolving Guidance: Recent Developments in Auditing Standards -- The Federal Audit Model -- Planning the Audit: Well Done is Half Done -- Documenting Internal Controls: What, Who, Where, and Why? -- Assessing and Evaluating Control Risks -- Test of Controls, Transactions, and Accounts -- End-of-Audit, Quality Control, and Reporting Procedures -- Nature of Selected Federal Audits. Auditing and Evaluating Federal it Systems -- Performance Audits: Different Scopes, Different Folks, Different Reports -- Procurement Audits, Contract Audits, and Grant Audits -- Attestation Reports.