laws, regulations, standards, practices & Sarbanes Oxley Kearney & Company Alexandria, Va text nju New Jersey J. Wiley & Sons c2006 2006 monographic eng

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344 p. ; 24 cm. 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. Edward F. Kearney, Jeffrey W. Green, Roldan Fernández & Cornelius E. Tierney. Includes index. n-us--- Finance, Public Auditing Law and legislation United States Government purchasing United States Auditing Finance, Public United States Accounting Finance, Public United States Auditing KF6235 .F43 2006 343.73/034 9780471740483 (pbk.) 0471740489 (pbk.) 2005011179 http://www.loc.gov/catdir/toc/ecip0511/2005011179.html http://www.loc.gov/catdir/toc/ecip0511/2005011179.html DLC 050421 20230330113002.0 275206 spa