Federal government auditing : laws, regulations, standards, practices & Sarbanes Oxley /
Edward F. Kearney, Jeffrey W. Green, Roldan Fernández & Cornelius E. Tierney.
- New Jersey: J. Wiley & Sons, c2006.
- 344 p. ; 24 cm.
Includes index.
Background of federal auditing : evolution, standard, setters, responsibilities, audit types -- Federal audit criteria : laws, regulations, audit standards -- The federal government and Sarbanes Oxley -- Auditors of federal agencies and programs : federal auditors, state auditors, independent auditors, and relationships -- Accounting in the federal government : budgets, accountable events, transactions -- Federal financial statements -- The federal audit model : audit considerations -- Planning the audit : well done is half done -- Documenting internal controls : what, who, where, why? -- Assessing and evaluating control risks : are controls imbedded in the system design? -- Testing controls, transactions, accounts : where's the evidence? -- Closing procedures, quality control, and reporting : what is the verdict? -- Single audits : one audit, once a year, by one auditor -- Performance audits : different scopes, different folks, different reports -- Procurement and contract audits : types, regulations, process, audit concerns, methodology -- Grant audits : types, regulations, process, audit concerns, and methodology.
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Finance, Public--Auditing--Law and legislation--United States. Government purchasing--Auditing.--United States Finance, Public--Accounting.--United States Finance, Public--Auditing.--United States