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Government Auditing Standards and Single Audits 2019 (Paperback)
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Government Auditing Standards and Single Audits 2019 (Paperback)
Series: AICPA Audit Guide
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Need assistance in understanding and applying the special
considerations required in a single audit? This 2019 Audit Guide is
an indispensable resource for auditors performing Yellow Book and
Uniform Guidance compliance audits. Based on Government Auditing
Standards, 2011 Revision, this new edition provides up-to-date
information and expert guidance on single audits and Uniform
Guidance compliance audit requirements. It includes example auditor
reports for both the reporting required under Government Auditing
Standards and the Uniform Guidance compliance audit. Key features
include: Understand the complexities of Government Auditing
Standards, including the requirements related to auditor
independence. Gain an understanding of the requirements for
performing a Uniform Guidance compliance audit, including major
program determination. Understand the unique audit areas related to
a compliance audit of federal awards, including internal control
over compliance for major programs. Properly report on the single
audit using the illustrative auditor's reports for both the
financial statement audit performed under Government Auditing
Standards and the compliance audit performed under the Uniform
Guidance.
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