Federal government auditing
Subtitle: laws, regulations, standards, practices & Sarbanes Oxley
By: Kearney & Company.
Contributors: Kearney & Company (Alexandria, Va.)
Publisher: J. Wiley & Sons
Published: 2006
Place of publication: New Jersey
Language: eng
Number of pages: 344
ISBN-13: 9780471740483
Subjects: Finance, Public -- Auditing -- Law and legislation -- United States.; Finance, Public -- United States -- Auditing.; Finance, Public -- United States -- Accounting.; Government purchasing -- United States -- Auditing.
Notes: Includes index.
Table of contents: title: Background of federal auditing : evolution, standard, setters, responsibilities, audit types; title: Federal audit criteria : laws, regulations, audit standards; title: The federal government and Sarbanes Oxley; title: Auditors of federal agencies and programs : federal auditors, state auditors, independent auditors, and relationships; title: Accounting in the federal government : budgets, accountable events, transactions; title: Federal financial statements; title: The federal audit model : audit considerations; title: Planning the audit : well done is half done; title: Documenting internal controls : what, who, where, why?; title: Assessing and evaluating control risks : are controls imbedded in the system design?; title: Testing controls, transactions, accounts : where's the evidence?; title: Closing procedures, quality control, and reporting : what is the verdict?; title: Single audits : one audit, once a year, by one auditor; title: Performance audits : different scopes, different folks, different reports; title: Procurement and contract audits : types, regulations, process, audit concerns, methodology; title: Grant audits : types, regulations, process, audit concerns, and methodology.