(eBook PDF) Audit Guide: Government Auditing Standards and Single Audits 2018 – Digital Ebook – Instant Delivery Download
Product details:
- ISBN-10 : 1948306115
- ISBN-13 : 978-1948306119
- Author: AICPA
This annual edition provides accountants and other financial professionals with assistance in understanding and applying the special considerations required in a single audit. It is an indispensable resource for auditors performing Yellow Book audits. This new edition provides up-to-date information and expert guidance on single audits and Uniform Guidance compliance audit requirements, including example auditor reports for both the reporting required under Government Auditing Standards and the Uniform Guidance compliance audit.
Table contents:
CHAPTER 1 Introduction and Overview of Government Auditing Standards
CHAPTER 2 Government Auditing Standards—Ethical Principles and General Standards
CHAPTER 3 Planning and Performing a Financial Statement Audit in Accordance With Government Auditing Standards
CHAPTER 4 Auditor Reporting Requirements and Other Communication Considerations of Government Auditing Standards
CHAPTER 5 Overview of the Single Audit Act, the Uniform Guidance Audit Requirements, and the Compliance Supplement
CHAPTER 6 Auditor Planning Considerations Under the Uniform Guidance
CHAPTER 7 Schedule of Expenditures of Federal Awards
CHAPTER 8 Determination of Major Programs
CHAPTER 9 Consideration of Internal Control Over Compliance for Major Programs
CHAPTER 10 Compliance Auditing Applicable to Major Programs
CHAPTER 11 Audit Sampling Considerations of Uniform Guidance Compliance Audits
CHAPTER 12 Audit Considerations of Pass-Through Entities and Subrecipients
CHAPTER 13 Auditor Reporting Requirements and Other Communication Considerations in a Single Audit
CHAPTER 14 Program-Specific Audits
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