Log In
Or create an account -> 
Imperial Library
  • Home
  • About
  • News
  • Upload
  • Forum
  • Help
  • Login/SignUp

Index
Cover Contents Title Copyright Preface Part I: Background of Federal Auditing
Chapter 1: Background of Federal Auditing
Auditing and Government Auditing the Federal Government: Definition and Scope Federal Auditing: Who Sets the Standards? Types of Governmental Audits Organization of the Book
Chapter 2: Federal Audit Criteria
The Constitution: “The Power of the Purse” Anti-Deficiency Act: Cannot Spend More Than Congress Provides Budget and Accounting Act of 1921 Budget and Accounting Procedures Act of 1950: Strengthened Federal Financial Practices 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 Inspector General Act of 1978 Federal Managers’ Financial Integrity Act of 1982 Single Audit Act of 1984: One Audit, Once A Year, by One Auditor 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 Government Performance and Results Act of 1993, Amended in 2010 Federal Financial Management Improvement Act of 1996 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 Federal Funding Accountability and Transparency Act of 2006
Chapter 3: Selected Issues in Federal Financial and Internal Control Reporting
Federal Financial Statements An Emphasis on Internal Control Over Financial Reporting Internal Controls: Reporting by Federal Agencies Assessing Internal Control Over Financial Reporting OMB Internal Control Deficiencies Gao’s Government Auditing Standards: No Audit of Internal Controls Over Financial Reporting Emerging Issues
Part II: Federal Budgeting, Accounting, and Financial Statements
Chapter 4: Accounting in the Federal Government
The Federal Budget Process Budget Cycle PPBS, ZBB, and MBO Budget Concepts Federal Accounting: Process, Definitions, Transactions, Life Cycle Nature of Congressional Allocations Nature of An OMB Apportionment Nature of Federal Entity Allotments Nature of Federal Allowances Nature of Federal Obligations Proprietary Accounting
Chapter 5: Federal Financial Statements
Introduction to Federal Financial Statements Historical Emphasis of Federal Financial Reporting Hierarchy of Accounting Principles for Federal Entities Federal Government’s Accounting Hierarchy Federal Reporting Entity Reporting by Departments, Agencies, and the Government as A Whole Federal Financial Statements Government-Wide Financial Statements
Part III: Auditing in the Federal Government
Chapter 6: Evolving Guidance
2006 Standards Recent Developments in Federal Guidance
Chapter 7: The Federal Audit Model
Audit Checklists and Models Federal Audit Model Phases of Federal Audits Government Auditing Standards: Not Stand-Alone Standards Management’s Assertions Audit Tests, Procedures, and Activities Audit Evidence Sampling Materiality Discreditable Acts
Chapter 8: Planning the Audit
Planning to Fill the Knowledge Gaps Planning Phase: Do it Early, Do it Continuously Audit Models, Audit Checklists: No Substitutes for Judgment Understand the Federal Auditee: Each is Unique Audit Techniques and Sources of Information: How to Achieve an Understanding of the Agency Put the Understanding to Use: Develop the Initial Audit Approach Audit Team Meetings: What Do We Think? Documenting the Planning Phase: Developing the Account Risk Analysis and the Audit Strategy/Audit Plan Document the Planning Phase: Gantt Chart the Audit Approach Specific Control Evaluation Worksheet Account Risk Analysis Form
Chapter 9: Documenting Internal Controls
Internal Controls, Definitions, and Requirements Internal Controls, A Historical Perspective Federal Standard Setters Selected Federal Guidance Internal Control Evaluation Requirements Documenting Internal Controls Completing and Documenting the Auditor’s Understanding of Internal Controls
Chapter 10: Assessing and Evaluating Control Risks
Assess Control Risks Assess Account-Level Risk Develop Auditing Procedures Finalize and Document the Audit Approach
Chapter 11: Test of Controls, Transactions, and Accounts
Types of Tests Testing Internal Controls How to Test Controls Walk-Throughs and Tests of Control Tests of Controls are not Effective Tests for Transaction Accuracy Controls to Test and How Substantive Tests Audit Sampling Sampling Considerations Information Technology Considerations Outsourcing Accounting and Data Services
Chapter 12: End-of-Audit, Quality Control, and Reporting Procedures
Obtain Management and Legal Representation Letters Final Critique of Audit Plan, Programs, and Procedures Audit Quality Control Review and Validation Issuing the Independent Auditor’s Reports Illustrative Independent Auditor’s Report Illustrative Independent Auditor’s Report on Internal Control and Compliance and Other Matters Illustrative Independent Auditor’s Report on Special-Purpose Financial Statements
Part IV: Nature of Selected Federal Audits
Chapter 13: Auditing and Evaluating Federal IT Systems
Understanding the Need for it Security Federal it Audit Process Understanding Key Laws and Regulations on Information Security Privacy and the Expanded Requirements in Federal it Audits Growing Demand for it Audit and Information Assurance Services Closing Thoughts
Chapter 14: Performance Audits
Performance Auditing: Minimal Guidance, no Safe Harbors General Standards: Independence, Professional Judgment, Collective Competence, Quality Control And Assurance Fieldwork Standards: Planning, Supervision, Sufficient and Competent Evidence, Documentation Reporting Standards: Written Reports, Report Content, Quality Reporting, Report Distribution Structuring A Performance Audit: Interesting, Challenging, and Not Without Risk Overview of Performance Audit Process: Plan, Do, Review, Report Orientation Phase: With Arrangers of Audit and Auditee Review Risks and Issues: Winnow Down Audit Areas Conduct the audit: Get the Facts, Findings Report of Audit: Briefings and Interim and Final Reports
Chapter 15: Procurement Audits, Contract Audits, and Grant Audits
Contract Audits Federal Procurements Procurement Audits OMB’s Compliance Audit Supplement Audit Issues Allowable/Unallowable Cost Criteria Grant Audits Audits of Grantees American Recovery and Reinvestment Act
Chapter 16: Attestation Reports
Attest Engagements
Index
  • ← Prev
  • Back
  • Next →
  • ← Prev
  • Back
  • Next →

Chief Librarian: Las Zenow <zenow@riseup.net>
Fork the source code from gitlab.

This is a mirror of the Tor onion service:
http://kx5thpx2olielkihfyo4jgjqfb7zx7wxr3sd4xzt26ochei4m6f7tayd.onion