Local Government And Single Audits

Author : Rhett Harrell
Publisher : CCH
Page : 1578 pages
File Size : 51,5 Mb
Release : 2006-05
Category : Business & Economics
ISBN : 0808090232

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Local Government and Single Audits by Rhett Harrell Pdf

Dedicated to the audit professional who wants to conduct audits of local governments in a more practical manner, this book is based on years of discussions with fellow practitioners who have requested an easier method of performing an audit of a local governmental entity. It includes information on Office of Management and Budget Circular A-133, better known as single audits. The forms and checklists in the book identify the specific professional requirements. The practice aids are included on a free companion CD.

Author : Michael A. Crawford,D. Scot Loyd
Publisher : CCH
Page : 1252 pages
File Size : 44,6 Mb
Release : 2008-07
Category : Business & Economics
ISBN : 0808091891

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Knowledge-Based Audits of State and Local Governments with Single Audits (w/CD-ROM) 2008 by Michael A. Crawford,D. Scot Loyd Pdf

Author : Douglas R. Carmichael
Publisher : Unknown
Page : 128 pages
File Size : 40,6 Mb
Release : 1986
Category : Local finance
ISBN : OCLC:13967185

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Guide to Audits of Local Governments by Douglas R. Carmichael Pdf

Author : AICPA
Publisher : John Wiley & Sons
Page : 512 pages
File Size : 50,9 Mb
Release : 2019-09-04
Category : Business & Economics
ISBN : 9781948306768

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Government Auditing Standards and Single Audits 2019 by AICPA Pdf

Need assistance in understanding and applying the special considerations required in a single audit? This 2019 Audit Guide is an indispensable resource for auditors performing Yellow Book and Uniform Guidance compliance audits. Based on Government Auditing Standards, 2011 Revision, this new edition provides up-to-date information and expert guidance on single audits and Uniform Guidance compliance audit requirements. It includes example auditor reports for both the reporting required under Government Auditing Standards and the Uniform Guidance compliance audit. Key features include: Understand the complexities of Government Auditing Standards, including the requirements related to auditor independence. Gain an understanding of the requirements for performing a Uniform Guidance compliance audit, including major program determination. Understand the unique audit areas related to a compliance audit of federal awards, including internal control over compliance for major programs. Properly report on the single audit using the illustrative auditor’s reports for both the financial statement audit performed under Government Auditing Standards and the compliance audit performed under the Uniform Guidance.

Author : AICPA
Publisher : John Wiley & Sons
Page : 512 pages
File Size : 55,9 Mb
Release : 2016-12
Category : Business & Economics
ISBN : 9781943546763

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Government Auditing Standards and Single Audits by AICPA Pdf

Fully updated for the OMB Uniform Guidance for federal awards. The new Uniform Guidance requirements have introduced extensive revisions to single audit engagements that affect the entire audit process, from the engagement letter to reporting on the single audit. Changes have also been made to federal agency requirements, administrative requirements, cost principles to which federal awards are subject, and more. Navigating these changes will require vigilance throughout the entire process in order to ensure that your engagements are compliant. This guide will assist you with understanding these significant revisions and correctly applying them in your single audit engagements. It also provides nonfederal entities receiving federal awards with important information on implementing the Uniform Guidance. Key Benefits: Develop an understanding of generally accepted government auditing standards (GAGAS), including the requirements related to auditor independence Gain an understanding of the requirements for performing a Uniform Guidance compliance audit, including major program determination Understand the unique audit areas related to a compliance audit of federal awards, including internal control over compliance for major programs Review illustrative auditor reports for both the financial statement audit performed under GAGAS and the compliance audit performed under the Uniform Guidance Understand the transition considerations that may be encountered in the Uniform Guidance compliance audit Who Will Benefit? Auditors performing Uniform Guidance compliance audits and management of entities that receive federal awards.

Author : United States. Office of Management and Budget
Publisher : Unknown
Page : 246 pages
File Size : 52,7 Mb
Release : 1982
Category : Grants-in-aid
ISBN : UIUC:30112105115858

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Compliance Supplement for Single Audits of State and Local Governments by United States. Office of Management and Budget Pdf

Author : Gordon Press Publishers
Publisher : Unknown
Page : 128 pages
File Size : 55,8 Mb
Release : 1995-10
Category : Electronic
ISBN : 0849067456

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Single Audits of State and Local Governments by Gordon Press Publishers Pdf

Author : AICPA
Publisher : John Wiley & Sons
Page : 512 pages
File Size : 48,7 Mb
Release : 2018-06-19
Category : Business & Economics
ISBN : 9781948306119

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Audit Guide by AICPA Pdf

This annual edition provides accountants and other financial professionals with assistance in understanding and applying the special considerations required in a single audit. It is an indispensable resource for auditors performing Yellow Book audits. This new edition provides up-to-date information and expert guidance on single audits and Uniform Guidance compliance audit requirements, including example auditor reports for both the reporting required under Government Auditing Standards and the Uniform Guidance compliance audit.

Author : United States. General Accounting Office
Publisher : Unknown
Page : 76 pages
File Size : 41,9 Mb
Release : 1994
Category : Grants-in-aid
ISBN : STANFORD:36105126839658

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Single Audit by United States. General Accounting Office Pdf

This report discusses the influence of the Single Audit Act of 1984 on the financial management practices of selected state and local governments and recommends ways to improve the Act's usefulness.

Author : DIANE Publishing Company
Publisher : DIANE Publishing
Page : 78 pages
File Size : 51,5 Mb
Release : 1995-10
Category : Business & Economics
ISBN : 0788122134

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Single Audit by DIANE Publishing Company Pdf

Discusses the influence of the Single Audit Act of 1984 on the financial practices of selected state and local governments and recommends ways to improve the Act's usefulness. Recommendations address criteria for determining entities and programs subject to single audit, content and publication of single audit reports, and impact of single audit reports. Charts and tables.

Author : Daniel Bradley
Publisher : Unknown
Page : 1454 pages
File Size : 44,6 Mb
Release : 2011-06
Category : Electronic
ISBN : 0808026518

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Knowledge Based Audits of State and Local Goverments with Single Audits by Daniel Bradley Pdf

Content Delivers all of the information needed to perform accurate, cost-effective state and local government engagements. The book includes current critical analysis of the GASB standards, coverage of the latest OMB Circular A-133, and practical guidance on the risk assessment standards and CCH¿s Knowledge-Based AuditTM methodology

Author : Michael A. Crawford,Scot D. Loyd
Publisher : Unknown
Page : 1320 pages
File Size : 46,9 Mb
Release : 2010-10
Category : Electronic
ISBN : 0808023853

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Knowledge-Based Audits of State and Local Governments with Single Audits by Michael A. Crawford,Scot D. Loyd Pdf

Delivers all of the information needed to perform accurate, cost-effective state and local government engagements. The book includes current critical analysis of the GASB standards, coverage of the latest OMB Circular A-133, and practical guidance on the risk assessment standards and CCH¿s Knowledge-Based AuditTM methodology.

Author : Jack F. Georger
Publisher : John Wiley & Sons
Page : 272 pages
File Size : 40,8 Mb
Release : 2018-04-24
Category : Business & Economics
ISBN : 9781119508090

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Audits of State and Local Governments by Jack F. Georger Pdf

This title provides accountants with critical "how-to" guidance on planning, performing, and reporting on your audit engagements, including financial reporting and the financial reporting entity, revenue and expense recognition, capital asset accounting, and the elements of net position on audits of state and local governments. It covers newly issued accounting and auditing standards, pension and OPEB standards, going concern, fair value, and Yellow Book updates. It prepares accountants to Identify the latest principles of auditing and accounting for state and local governments. Identify new GASB standards. Review in detail auditing considerations including risk assessment, materiality, group audits, and performing and concluding the audit. Re-examine significant accounting transactions including financial instruments; revenues and receivables; capital assets; expenses/expenditures and liabilities; net position and financial statement reconciliations. Identify guidance for special-purpose governments like hospitals, schools district, transportation systems, colleges and universities and more. Prepare financial statements in accordance with a special purpose framework through review of illustrative auditor's reports.

Author : United States Government Accountability Office
Publisher : Lulu.com
Page : 234 pages
File Size : 40,5 Mb
Release : 2019-03-24
Category : Reference
ISBN : 9780359536399

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Government Auditing Standards - 2018 Revision by United States Government Accountability Office Pdf

Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.

Author : United States. Office of Management and Budget
Publisher : Unknown
Page : 16 pages
File Size : 51,5 Mb
Release : 1985
Category : Finance, Public
ISBN : IND:30000088881168

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Circular No. A-128 by United States. Office of Management and Budget Pdf