Wiley federal government auditing laws, regulations, standards, practices, & Sarbanes-Oxley
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...
| Otros Autores: | , , , |
|---|---|
| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Hoboken, N.J. :
Wiley
c2013.
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| Edición: | 2nd ed |
| Materias: | |
| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009628058506719 |
Tabla de Contenidos:
- Federal Government Auditing: Laws, Regulations, Standards, Practices, & Sarbanes-Oxley; Copyright; Contents; Preface; Part I: Background of Federal Auditing; Chapter 1: Background of Federal Auditing: Evolution, Standard Setters, Responsibilities, Audit Types; Auditing and Government; Auditing the Federal Government: Definition and Scope; Federal Auditing: Who Sets the Standards?; American Institute of Certified Public Accountants; U.S. Government Accountability Office; U.S. Office of Management and Budget; OMB Circulars and Bulletins; Offices of Federal Inspectors General
- Types of Governmental AuditsFinancial Audits; Performance Audits; Other Attest Engagements; Organization of the Book; Part I: Background of Federal Auditing; Part II: Federal Budgeting, Accounting, and Financial Statements; Part III: Auditing in the Federal Government; Part IV: Nature of Selected Federal Audits; Chapter 2: Federal Audit Criteria: Laws, Regulations, Audit Standards; The Constitution: ``The Power of the Purse ́ ́; Constitutional Financial Authority; Federal Budget Defined; Congressional Authorizing Legislation; Major Budget and Financial Management Laws
- Anti-Deficiency Act: Cannot Spend More than Congress ProvidesThe Act's Objective; Section 3679 Audit Considerations; Noncompliance Consequences; Budget and Accounting Act of 1921; Audit and Examinations of the Government and Others; Budget and Accounting Procedures Act of 1950: Strengthened Federal Financial Practices; Audit Principles and Standards; Supplemental Appropriations Act of 1951: Define the Legal Form for Federal Obligations; Impoundment Control Act of 1974: Congressional Budget Office, New Fiscal Year, and More; Other Provisions: New Budget Process, New Agency, New Fiscal Year
- Inspector General Act of 1978Federal Managers ́ Financial Integrity Act of 1982; Single Audit Act of 1984: One Audit, Once a Year, By One Auditor; Historical Problems with Audits of Federal Grantees; Scope of a Single Audit, as Amended; Working Papers: Access, Retention; Single Audit Act: Application; Additional ``Standards ́ ́ for Single Audits; Federal Credit Reform Act of 1990: Full Cost of Loans and Loan Guarantees Must Be Budgeted; Chief Financial Officers Act of 1990: Uniform Reporting, Agency CFOs, Annual Financial Statements, Independent Audits; Concerns of Congress
- Financial Policy and OMBAgency CFOs and Deputy CFOs; CFO Responsibilities; Federal Financial Statements: Agency and Government-Wide; Annual Independent Audits; CFO ``Applicable Accounting Principles ́ ́; The CFO Act: Other Changes; Government Performance and Results Act of 1993, Amended in 2010; Need for the Act; Definitions: For Comparable Communications of Results; Federal Financial Management Improvement Act of 1996; FFMIA: Compliance Must Be Audited and Reported; Accountability for Tax Dollars Act of 2002; Improper Payment Information Act of 2002, Amended in 2010 and 2012
- Department of Homeland Security Financial Accountability Act of 2004
