Audit Risk Alert 2017/18 : Government Auditing Standards and Single Audit Developments : Strengthening Audit Integrity : Safeguarding Financial Reporting /
This book focuses on areas of change in audits performed under the Uniform Guidance, highlighting those areas which may be challenging or frequently misunderstood. It also discusses emerging practice issues and current developments related to entities subject to an audit performed under Government A...
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| Language: | eng |
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New York, NY : Wiley,
2017
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| _version_ | 1796758634318790656 |
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| author | American Institute of Certified Public Accountants |
| author_facet | American Institute of Certified Public Accountants |
| author_sort | American Institute of Certified Public Accountants |
| collection | OCEAN |
| description | This book focuses on areas of change in audits performed under the Uniform Guidance, highlighting those areas which may be challenging or frequently misunderstood. It also discusses emerging practice issues and current developments related to entities subject to an audit performed under Government Auditing Standards and the OMB Uniform Guidance, and provides information to help you identify significant risks that may affect an audit of entities receiving federal awards. In addition, this alert provides a summary of proposed revisions to Government Auditing Standards as found in the exposure draft to assist you in keeping up to date on the proposed revisions to the Yellow Book. |
| first_indexed | 2024-03-05T15:46:38Z |
| format | |
| id | KOHA-OAI-TEST:545196 |
| institution | Universiti Teknologi Malaysia - OCEAN |
| language | eng |
| last_indexed | 2024-03-05T15:46:38Z |
| publishDate | 2017 |
| publisher | New York, NY : Wiley, |
| record_format | dspace |
| spelling | KOHA-OAI-TEST:5451962020-12-19T17:20:36ZAudit Risk Alert 2017/18 : Government Auditing Standards and Single Audit Developments : Strengthening Audit Integrity : Safeguarding Financial Reporting / American Institute of Certified Public Accountants New York, NY : Wiley,2017engThis book focuses on areas of change in audits performed under the Uniform Guidance, highlighting those areas which may be challenging or frequently misunderstood. It also discusses emerging practice issues and current developments related to entities subject to an audit performed under Government Auditing Standards and the OMB Uniform Guidance, and provides information to help you identify significant risks that may affect an audit of entities receiving federal awards. In addition, this alert provides a summary of proposed revisions to Government Auditing Standards as found in the exposure draft to assist you in keeping up to date on the proposed revisions to the Yellow Book.HOW THIS ALERT HELPS YOU -- REVISION TO GOVERNMENT AUDITING STANDARDS -- Competence -- Continuing Professional Education -- Internal Control -- Quality Control -- Peer Review -- Standards for Financial Audits -- Attestation Engagements and Reviews of Financial Statements -- Performance Audits -- 2017 OMB COMPLIANCE SUPPLEMENT -- FEDERAL AGENCY AND OTHER ACTIVITIES -- COFAR Disbanded -- -- Federal Audit Clearinghouse -- -- Student Financial Aid -- U.S. Department of Health and Human Services (HHS)#́x80;#x94;Head Start -- CIGIE Guides -- GAO Study on Federal Agency Oversight of Federal Awards -- IMPLEMENTING REGULATIONS OF FEDERAL AGENCIES -- UNIFORM GUIDANCE EFFECTIVE DATES -- Uniform Guidance Procurement Standards Grace Period Extended -- UNIFORM GUIDANCE CONSIDERATIONS FOR AUDITEES -- Introduction -- Auditee Requirements Related to Internal Control -- Procurement Standards -- Subrecipient Monitoring and Management -- Subpart E#́x80;#x94;Indirect (F & A) Costs -- -- Auditee Requirements in Subpart F -- -- PERFORMING THE UNIFORM GUIDANCE COMPLIANCE AUDIT -- Internal Control in the Compliance Audit -- Dual Purpose Testing -- Schedule of Expenditures of Federal Awards -- Major Program Determination Under the Uniform Guidance Determination of Type A Major Programs -- Schedule of Findings and Questioned Costs -- AUDIT QUALITY STUDY -- What Can Auditors Do to Enhance Audit Quality? -- ENHANCING AUDIT QUALITY INITIATIVE -- AUDIT DEFICIENCIES FOUND IN SINGLE AUDITS -- Summary of Matters Found in Recent Peer Reviews -- -- AUDIT AND ATTEST DEVELOPMENTS -- -- Clarified Attestation Standards Effective -- AICPA Competency and Learning Website -- AICPA GAQC -- AICPA SINGLE AUDIT CERTIFICATE PROGRAMS -- AICPA NOT-FOR-PROFIT INITIATIVES -- NFP Member Section -- NFP Certificate Programs -- ON THE HORIZON -- Federal Audit Clearinghouse Single Audit Pilot Project -- RESOURCE CENTRAL -- Publications -- Continuing Professional Education -- Webcasts -- Industry Conferences -- Member Service Center -- The Center for Plain English Accounting -- -- AICPA Online Professional Library: Accounting and Auditing Literature -- -- Financial Reporting Center of AICPA.org -- AICPA Industry Expert Panels -- Industry Websites.This book focuses on areas of change in audits performed under the Uniform Guidance, highlighting those areas which may be challenging or frequently misunderstood. It also discusses emerging practice issues and current developments related to entities subject to an audit performed under Government Auditing Standards and the OMB Uniform Guidance, and provides information to help you identify significant risks that may affect an audit of entities receiving federal awards. In addition, this alert provides a summary of proposed revisions to Government Auditing Standards as found in the exposure draft to assist you in keeping up to date on the proposed revisions to the Yellow Book.PSZJBLAuditingURN:ISBN:9781945498688 |
| spellingShingle | Auditing American Institute of Certified Public Accountants Audit Risk Alert 2017/18 : Government Auditing Standards and Single Audit Developments : Strengthening Audit Integrity : Safeguarding Financial Reporting / |
| title | Audit Risk Alert 2017/18 : Government Auditing Standards and Single Audit Developments : Strengthening Audit Integrity : Safeguarding Financial Reporting / |
| title_full | Audit Risk Alert 2017/18 : Government Auditing Standards and Single Audit Developments : Strengthening Audit Integrity : Safeguarding Financial Reporting / |
| title_fullStr | Audit Risk Alert 2017/18 : Government Auditing Standards and Single Audit Developments : Strengthening Audit Integrity : Safeguarding Financial Reporting / |
| title_full_unstemmed | Audit Risk Alert 2017/18 : Government Auditing Standards and Single Audit Developments : Strengthening Audit Integrity : Safeguarding Financial Reporting / |
| title_short | Audit Risk Alert 2017/18 : Government Auditing Standards and Single Audit Developments : Strengthening Audit Integrity : Safeguarding Financial Reporting / |
| title_sort | audit risk alert 2017 18 government auditing standards and single audit developments strengthening audit integrity safeguarding financial reporting |
| topic | Auditing |
| work_keys_str_mv | AT americaninstituteofcertifiedpublicaccountants auditriskalert201718governmentauditingstandardsandsingleauditdevelopmentsstrengtheningauditintegritysafeguardingfinancialreporting |