Wiley Federal Government Auditing

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. INDICE: Preface vii Part I Background of Federal Auditing 1 Chapter 1 Background of Federal Auditing: Evolution, Standard Setters, Responsibilities, Audit Types 3 Chapter 2 Federal Audit Criteria: Laws, Regulations, Audit Standards 17 Chapter 3 Selected Issues in Federal Financial and Internal Control Reporting 45 Part II Federal Budgeting, Accounting, and Financial Statements 65 Chapter 4 Accounting in the Federal Government: Budgets, Accountable Events, Transactions 67 Chapter 5 Federal Financial Statements 91 Part III Auditing in the Federal Government 121 Chapter 6 Evolving Guidance: Recent Developments in Auditing Standards 123 Chapter 7 The Federal Audit Model 139 Chapter 8 Planning the Audit: Well Done Is Half Done 161 Chapter 9 Documenting Internal Controls: What, Who, Where, and Why? 193 Chapter 10 Assessing and Evaluating Control Risks 213 Chapter 11 Test of Controls, Transactions, and Accounts 229 Chapter 12 End–of–Audit, Quality Control, and Reporting Procedures 255 Part IV Nature of Selected Federal Audits 283 Chapter 13 Auditing and Evaluating Federal IT Systems 285 Chapter 14 Performance Audits: Different Scopes, Different Folks, Different Reports 323 Chapter 15 Procurement Audits, Contract Audits, and Grant Audits 345 Chapter 16 Attestation Reports 397 Index 411

• ISBN: 978-1-118-55585-9
• Editorial: John Wiley & Sons
• Encuadernacion: Rústica
• Páginas: 432
• Fecha Publicación: 18/11/2013
• Nº Volúmenes: 1
• Idioma: Inglés