000			02494nam a2200373Ia 4500
001			275206
003			OSt
005			20230330113002.0
008			050421s2006 nju 001 0 eng
010			_a 2005011179
020			_a9780471740483 (pbk.)
020			_a0471740489 (pbk.)
040			_aDLC _cDLC _dDLC _bspa _erda
042			_apcc
043			_an-us---
050	0	0	_aKF6235 _b.F43 2006
082	0	0	_a343.73/034 _222
092	0		_a343.73 _bF293 2006
245	0	0	_aFederal government auditing : _blaws, regulations, standards, practices & Sarbanes Oxley / _cEdward F. Kearney, Jeffrey W. Green, Roldan Fernández & Cornelius E. Tierney.
260			_aNew Jersey: _bJ. Wiley & Sons, _cc2006.
300			_a344 p. ; _c24 cm.
336			_2rdacontent _btxt
337			_2rdamedia _bn
338			_2rdacarrier _bnc
500			_aIncludes index.
505	0		_aBackground 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.
650		0	_aFinance, Public _xAuditing _xLaw and legislation _zUnited States. _2Local _996508
650		0	_aGovernment purchasing _zUnited States _xAuditing. _2Local _9104834
650		0	_aFinance, Public _zUnited States _xAccounting. _2Local _996508
650		0	_aFinance, Public _zUnited States _xAuditing. _2Local _996508
710	2		_aKearney & Company Alexandria, Va. _9119486
856	4	1	_3Table of contents _uhttp://www.loc.gov/catdir/toc/ecip0511/2005011179.html
942			_2lcc _c29
999			_c197404 _d197404