| Description |
1 online resource |
| Summary |
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 financial statements, budgeting, and accounting, presented in non-technical language. Auditors and accountants will benefit from the book's practical guidance and insights for performing audits unique to federal departments and agencies as well as audits of federal grantees. |
| Contents |
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. |
| Subject |
Finance, Public -- Auditing -- Law and legislation -- United States.
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Finance, Public -- Auditing -- Law and legislation |
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United States |
| Added Title |
Federal government auditing |
| Other Form: |
Print version: Kearney, Edward F. Wiley Federal Government Auditing. Wiley 2013 9781118555859 |
| ISBN |
9781118722152 (electronic bk.) |
|
1118722159 (electronic bk.) |
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9781118721810 (electronic bk.) |
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1118721810 (electronic bk.) |
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1299705510 (electronic bk.) |
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9781299705517 (electronic bk.) |
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9781118721865 (electronic bk.) |
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1118721861 (electronic bk.) |
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1118555856 |
|
9781118555859 |
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