Wiley federal government auditing [electronic resource] : laws, regulations, standards, practices, & Sarbanes-Oxley / Edward F. Kearney [and others]

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...

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Bibliographic Details
Online Access: Full Text (via Wiley)
Main Author: Kearney, Edward F.
Other title:Federal government auditing.
Format: Electronic eBook
Language:English
Published: Hoboken, N.J. : John Wiley & Sons, 2013.
Edition:2nd edition.
Subjects:

MARC

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505 0 |a 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. 
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