Audit guide government auditing standards and single audits

Detalles Bibliográficos
Autor Corporativo: Association of International Certified Professional Accountants (-)
Formato: Libro electrónico
Idioma:Inglés
Publicado: [United States] : Association of International Certified Professional Accountants 2019.
Colección:Wiley ebooks.
Acceso en línea:Conectar con la versión electrónica
Ver en Universidad de Navarra:https://innopac.unav.es/record=b40642306*spi
Tabla de Contenidos:
  • Introduction and Overview of Government Auditing Standards
  • Government Auditing Standards Audits
  • Government Auditing Standards - Ethical Principles and General Standards
  • Planning and Performing a Financial Statement Audit in Accordance With Government Auditing Standards
  • Auditor Reporting Requirements and Other Communication Considerations of Government Auditing Standards
  • Single Audits Under the Uniform Guidance. Overview of the Single Audit Act, the Uniform Guidance Audit Requirements, and the Compliance Supplement
  • Auditor Planning Considerations Under the Uniform Guidance
  • Schedule of Expenditures of Federal Awards
  • Determination of Major Programs
  • Consideration of Internal Control Over Compliance for Major Programs
  • Compliance Auditing Applicable to Major Programs
  • Audit Sampling Considerations of Uniform Guidance Compliance Audits
  • Audit Considerations of Pass-Through Entities and Subrecipients
  • Auditor Reporting Requirements and Other Communication Considerations in a Single Audit
  • Program-Specific Audits
  • Single Audit Act Amendments of 1996
  • Uniform Guidance Audit Requirements.