Author: D. R. CarmichaelPublisher:
ISBN: 9781564332707
Category :
Languages : en
Pages :
Book Description
Guide to Audits of Local Governments
Author: D. R. CarmichaelPublisher:
ISBN: 9781564332707
Category :
Languages : en
Pages :
Book Description
Government Auditing Standards - 2018 Revision
Author: United States Government Accountability OfficePublisher: Lulu.com
ISBN: 0359536395
Category : Reference
Languages : en
Pages : 234
Book Description
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.
Standards for Internal Control in the Federal Government
Author: United States Government Accountability OfficePublisher: Lulu.com
ISBN: 0359541828
Category : Reference
Languages : en
Pages : 88
Book Description
Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers' Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.
Audit Guide
Author: AICPAPublisher: John Wiley & Sons
ISBN: 1948306115
Category : Business & Economics
Languages : en
Pages : 512
Book Description
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.
Government auditing standards guidance on GAGAS requirements for continuing professional education : by the Comptroller General of the United States.
Author: Publisher: DIANE Publishing
ISBN: 1428931023
Category :
Languages : en
Pages : 32
Book Description
Guidelines for Financial and Compliance Audits of Federally Assisted Programs
Author: United States. General Accounting OfficePublisher:
ISBN:
Category : Auditing
Languages : en
Pages : 82
Book Description
Conducting Audits in Small Unions
Author: Financial audit guide auditing the Statement of Budgetary Resources.
Author: Publisher: DIANE Publishing
ISBN: 1428947620
Category :
Languages : en
Pages : 47
Book Description
Federal financial reporting should assist in fulfilling the government's duty to be publicly accountable for moneys raised from the public and for their expenditure in accordance with applicable laws that establish the budget and other related laws and regulations. As a means to help achieve this objective, beginning with fiscal year 1998, executive agencies subject to the Chief Financial Officers (CFO) Act of 1990, as expanded by the Government Management Reform Act of 1994, were each required to prepare and submit for audit a Statement of Budgetary Resources (SBR) in addition to the other required financial statements.
Consolidated Audit Guide for Audits of HUD Programs
Author: Government Auditing Standards
Author: Government Accounting OfficePublisher: www.Militarybookshop.CompanyUK
ISBN: 9781780397030
Category : Business & Economics
Languages : en
Pages : 242
Book Description
Newly revised in 2011. Contains the auditing standards promulgated by the Comptroller General of the United States. Known as the Yellow Book. Includes the professional standards and guidance, commonly referred to as generally accepted government auditing standards (GAGAS), which provide a framework for conducting high quality government audits and attestation engagements with competence, integrity, objectivity, and independence. These standards are for use by auditors of government entities and entities that receive government awards and audit organizations performing GAGAS audits and attestation engagements.