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E-raamat: Wiley Federal Government Auditing, Second Edition - Laws, Regulations, Standards, Practices, & Sarbanes-Oxley: Laws, Regulations, Standards, Practices, and Sarbanes-Oxley 2nd Edition [Wiley Online]

  • Formaat: 432 pages
  • Ilmumisaeg: 27-Dec-2013
  • Kirjastus: John Wiley & Sons Inc
  • ISBN-10: 1118722159
  • ISBN-13: 9781118722152
  • Wiley Online
  • Hind: 126,88 €*
  • * hind, mis tagab piiramatu üheaegsete kasutajate arvuga ligipääsu piiramatuks ajaks
  • Formaat: 432 pages
  • Ilmumisaeg: 27-Dec-2013
  • Kirjastus: John Wiley & Sons Inc
  • ISBN-10: 1118722159
  • ISBN-13: 9781118722152
The most practical, authoritative guide to Federal Government auditing

Now in its second edition, Wiley Federal Government Auditing is authored by four CPAs who are partners at Kearney & Company, a CPA firm that specializes in providing auditing, accounting, and information technology services to the Federal Government. This single-source reference provides you with up-to-date information on applicable laws, regulations, and audit standards.

Created for both professionals and others performing Federal Government audits, this guide condenses the abundant, complex criteria for Federal Government auditing into concise, accessible topics you'll refer to frequently and presents:





An easy-to-navigate format that allows you to find needed information quickly Detailed guidance on what, why, how, and by whom Federal audits should be made Discussion on internal control over Federal financial reporting Recent developments in auditing standards Federal financial statements, budgeting, accounting, and more Coverage of the scope and work required in an audit of Federal departments and agencies Examples of Federal audits Separate chapters devoted to auditing and evaluating Federal IT systems; performance audits; procurement and contract audits; and grant audits

Written in a non-technical style and complete with helpful exhibits, this guide is a "go-to" reference for government auditors, Inspectors General, public accountants, military comptrollers, legislators, state and local government auditors, budget offices, financial managers, and financial analysts. The content also applies to contractors and grantees, universities, and other nonprofits and organizations that have repeated financial dealings with the Federal Government.
Preface vii
Part I Background of Federal Auditing
1(64)
Chapter 1 Background of Federal Auditing: Evolution, Standard Setters, Responsibilities, Audit Types
3(14)
Chapter 2 Federal Audit Criteria: Laws, Regulations, Audit Standards
17(28)
Chapter 3 Selected Issues in Federal Financial and Internal Control Reporting
45(20)
Part II Federal Budgeting, Accounting, and Financial Statements
65(56)
Chapter 4 Accounting in the Federal Government: Budgets, Accountable Events, Transactions
67(24)
Chapter 5 Federal Financial Statements
91(30)
Part III Auditing in the Federal Government
121(162)
Chapter 6 Evolving Guidance: Recent Developments in Auditing Standards
123(16)
Chapter 7 The Federal Audit Model
139(22)
Chapter 8 Planning the Audit: Well Done Is Half Done
161(32)
Chapter 9 Documenting Internal Controls: What, Who, Where, and Why?
193(20)
Chapter 10 Assessing and Evaluating Control Risks
213(16)
Chapter 11 Test of Controls, Transactions, and Accounts
229(26)
Chapter 12 End-of-Audit, Quality Control, and Reporting Procedures
255(28)
Part IV Nature of Selected Federal Audits
283(128)
Chapter 13 Auditing and Evaluating Federal IT Systems
285(38)
Chapter 14 Performance Audits: Different Scopes, Different Folks, Different Reports
323(22)
Chapter 15 Procurement Audits, Contract Audits, and Grant Audits
345(52)
Chapter 16 Attestation Reports
397(14)
Index 411
EDWARD F. KEARNEY, CPA, CGFM, is the Managing Partner of Kearney & Company.

ROLDAN FERNANDEZ, CPA, is Senior Partner of Kearney & Company.

JEFFREY W. GREEN, CPA, is Senior Partner and Partner-in-Charge of Kearney & Company's Federal Audit Practice.

DAVID M. ZAVADA, CPA, is a Partner with Kearney & Company. He was formerly in charge of government-wide accounting and auditing policy at the Office of Management and Budget and Assistant Inspector General at the Department of Homeland Security.