TY  - BOOK
ED  - Kearney & Company Alexandria, Va.
TI  - Federal government auditing: laws, regulations, standards, practices & Sarbanes Oxley 
SN  - 9780471740483 (pbk.)
AV  - KF6235 .F43 2006
U1  - 343.73/034 22
PY  - 2006///
CY  - New Jersey
PB  - J. Wiley & Sons
KW  - Finance, Public
KW  - Auditing
KW  - Law and legislation
KW  - United States
KW  - Local
KW  - Government purchasing
KW  - Accounting
N1  - 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
UR  - http://www.loc.gov/catdir/toc/ecip0511/2005011179.html
ER  -