Download or read book Audit Guide written by AICPA and published by John Wiley & Sons. This book was released on 2018-06-19 with total page 512 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Single Audit Act written by United States. General Accounting Office and published by . This book was released on 1989 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Single Audit written by United States. General Accounting Office and published by . This book was released on 1994 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report discusses the influence of the Single Audit Act of 1984 on the financial management practices of selected state and local governments and recommends ways to improve the Act's usefulness.
Download or read book Government Auditing Standards 2018 Revision written by United States Government Accountability Office and published by Lulu.com. This book was released on 2019-03-24 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.
Download or read book Single Audit written by Jeanette Franzel and published by DIANE Publishing. This book was released on 2009-09 with total page 35 pages. Available in PDF, EPUB and Kindle. Book excerpt: Fed. gov¿t. grant awards to state and local gov¿ts. and nonprofit org. have risen from $7 billion in 1960 to $500 billion in FY 2009. The auditing of fed. awards is a key accountability mechanism over the proper use of fed. funding. An audit report in June 2007 raised significant concerns about the quality of single audits and made recommend. aimed at improving the quality of those audits. This report: (1) determines whether the fed. oversight structure is adequate to monitor the efficiency and effectiveness of the single audit process; (2) identify potential changes that can be made to the single audit process and relevant guidance to improve accountability for fed. grant awards; and (3) determine the current status of actions being taken to address recommend. Illus.
Download or read book Single Audits written by United States. Congress. Senate. Committee on Homeland Security and Governmental Affairs. Subcommittee on Federal Financial Management, Government Information, Federal Services, and International Security and published by . This book was released on 2008 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Single Audit written by DIANE Publishing Company and published by DIANE Publishing. This book was released on 1995-10 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt: Discusses the influence of the Single Audit Act of 1984 on the financial practices of selected state and local governments and recommends ways to improve the Act's usefulness. Recommendations address criteria for determining entities and programs subject to single audit, content and publication of single audit reports, and impact of single audit reports. Charts and tables.
Download or read book Single audit update on the implementation of the Single Audit Act Amendments of 1996 report to the Subcommittee on Government Management Information and Technology Committee on Government Reform House of Representatives written by and published by DIANE Publishing. This book was released on with total page 31 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Government Auditing Standards and Single Audits 2019 written by AICPA and published by John Wiley & Sons. This book was released on 2019-09-04 with total page 512 pages. Available in PDF, EPUB and Kindle. Book excerpt: Need assistance in understanding and applying the special considerations required in a single audit? This 2019 Audit Guide is an indispensable resource for auditors performing Yellow Book and Uniform Guidance compliance audits. Based on Government Auditing Standards, 2011 Revision, this new edition provides up-to-date information and expert guidance on single audits and Uniform Guidance compliance audit requirements. It includes example auditor reports for both the reporting required under Government Auditing Standards and the Uniform Guidance compliance audit. Key features include: Understand the complexities of Government Auditing Standards, including the requirements related to auditor independence. Gain an understanding of the requirements for performing a Uniform Guidance compliance audit, including major program determination. Understand the unique audit areas related to a compliance audit of federal awards, including internal control over compliance for major programs. Properly report on the single audit using the illustrative auditor’s reports for both the financial statement audit performed under Government Auditing Standards and the compliance audit performed under the Uniform Guidance.
Download or read book Audit Guide written by AICPA and published by John Wiley & Sons. This book was released on 2017-09-08 with total page 530 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 financial statement audit and the Uniform Guidance compliance audit. It provides nonfederal entities receiving federal awards with important information on implementing the Uniform Guidance.
Download or read book Guide to Audits of Local Governments written by D. R. Carmichael and published by . This book was released on 1993-04-01 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Governmental Accounting and Auditing Update written by Melisa F. Galasso and published by John Wiley & Sons. This book was released on 2020-07-21 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt: Be prepared for change by ensuring that you are current in accounting and auditing developments affecting government. Learn the latest accounting and auditing developments affecting governments by covering these hot topics: Risk assessment Documentation Leases Yellow Book Major program determination New GASB pronouncements
Download or read book Standards for Internal Control in the Federal Government written by United States Government Accountability Office and published by Lulu.com. This book was released on 2019-03-24 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt: Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers? Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.
Download or read book Single Audit Act Amendments of 1996 written by United States. Congress. House. Committee on Government Reform. Subcommittee on Government Management, Information, and Technology and published by . This book was released on 2000 with total page 70 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Single Audit written by and published by . This book was released on 2002 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The federal government awards $300 billion to state and local governments and nonprofit groups each year. The Single Audit Act promotes sound financial management, including effective internal controls, over these federal awards. Before the act, government relied on audits of individual grants to determine if the money was spent properly. The act replaced these grant audits with a single audit--one audit of an entity as a whole. GAO surveyed the 24 federal agencies subject to the Chief Financial Officers (CFO) Act and found that they have developed processes and assigned responsibilities to meet the requirements of the Single Audit Act. Agencies reported that they are using single audits to monitor compliance with administrative and programs requirements and to determine the adequacy of recipients' internal controls. One or more offices at 22 of the 24 agencies used single audits to monitor compliance with administrative and program requirements in the Circular A-133 Compliance Statement and to monitor recipients' compliance with internal controls. Eleven agencies reported that they routinely use the Federal Audit Clearinghouse database to identify recipients that incurred questionable costs or programs that have significant findings, to identify recipients with recurring findings, or to study subrecipient findings. Individuals at four agencies were unaware of the database or how to use it. Agencies that do not use the database rely on the Federal Audit Clearinghouse to send them the single audit report, which they review for information on their programs.
Download or read book Audit Risk Alert written by AICPA and published by John Wiley & Sons. This book was released on 2018-12-18 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Audit Risk Alert highlights areas of change in audits performed under the Uniform Guidance, focusing on areas which may be challenging or frequently misunderstood. It also discusses emerging practice issues and current developments related to entities subject to an audit performed under Government Auditing Standards and the OMB Uniform Guidance and provides information to help you identify significant risks that may affect an audit of entities receiving federal awards. In addition, this alert provides a summary of revision found in the 2018 Yellow Book. Updates include: The 2018 Yellow Book USDA Rural Development Dept of Education Housing and Urban Development
Download or read book Single Audit Quality Actions Needed to Address Persistent Audit Quality Problems written by and published by DIANE Publishing Inc.. This book was released on 2007 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt:
