02494nam a2200373Ia 4500 275206 OSt 20230330113002.0 050421s2006 nju 001 0 eng 2005011179 9780471740483 (pbk.) 0471740489 (pbk.) DLC DLC DLC spa rda pcc n-us--- KF6235 .F43 2006 343.73/034 22 343.73 F293 2006 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. rdacontent txt rdamedia n rdacarrier nc 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. Finance, Public Auditing Law and legislation United States. Local 96508 Government purchasing United States Auditing. Local 104834 Finance, Public United States Accounting. Local 96508 Finance, Public United States Auditing. Local 96508 Kearney & Company Alexandria, Va. 119486 Table of contents http://www.loc.gov/catdir/toc/ecip0511/2005011179.html lcc 29 197404 197404 0 0 lcc 0 0 mbl 12 12 20 2016-05-27 John Wiley & Sons 82.65 394023 0 KF6235 .F43 2006 50000002127693 2016-05-27 00:00:00 6