Audit guide government auditing standards and single audits
Autor Corporativo: | |
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Formato: | Libro electrónico |
Idioma: | Inglés |
Publicado: |
[United States] :
Association of International Certified Professional Accountants
2019.
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Colección: | Wiley ebooks.
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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.