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...

Πίνακας περιεχομένων:

• 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.