AICPA Audit Guide: Government Auditing Standards and Single Audits
- 11h 17m
- AICPA
- John Wiley & Sons (US)
- 2019
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.
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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