Federal government auditing : laws, regulations, standards, practices & Sarbanes-Oxley /
Kearney, Edward F.
Kearney & Company (Alexandria, Va.)
Hoboken, N.J. : John Wiley & Sons,
c2006.
Includes index.
Background of federal auditing -- 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 -- Federal budgeting, accounting and financial statement -- The federal budget -- Federal financial statements -- Auditing in ehte federal goverment -- The federal audit model -- Planning the audit -- Documenting internal controls : what, who, where, why? -- Assessing and evaluating control risks -- Test of controls, transactions and accounts -- End-of-audit, quality control. and reporting procedures -- Single audits -- Performance audits -- Procurement and contract audits -- Grant audits.
Includes bibliographical references and index.
Finance, Public
Finance, Public
Finance, Public
Government purchasing