Informationen zum Autor EDWARD F. KEARNEY, CPA, CGFM, is the Managing Partner of Kearney & Company. ROLDAN FERNANDEZ, CPA, is Senior Partner of Kearney & Company. JEFFREY W. GREEN, CPA, is Senior Partner and Partner-in-Charge of Kearney & Company's Federal Audit Practice. DAVID M. ZAVADA, CPA, is a Partner with Kearney & Company. He was formerly in charge of government-wide accounting and auditing policy at the Office of Management and Budget and Assistant Inspector General at the Department of Homeland Security. Klappentext The most practical, authoritative guide to Federal Government auditingNow in its second edition, Wiley Federal Government Auditing is authored by four CPAs who are partners at Kearney & Company, a CPA firm that specializes in providing auditing, accounting, and information technology services to the Federal Government. This single-source reference provides you with up-to-date information on applicable laws, regulations, and audit standards.Created for both professionals and others performing Federal Government audits, this guide condenses the abundant, complex criteria for Federal Government auditing into concise, accessible topics you'll refer to frequently and presents:* An easy-to-navigate format that allows you to find needed information quickly* Detailed guidance on what, why, how, and by whom Federal audits should be made* Discussion on internal control over Federal financial reporting* Recent developments in auditing standards* Federal financial statements, budgeting, accounting, and more* Coverage of the scope and work required in an audit of Federal departments and agencies* Examples of Federal audits* Separate chapters devoted to auditing and evaluating Federal IT systems; performance audits; procurement and contract audits; and grant auditsWritten in a non-technical style and complete with helpful exhibits, this guide is a "go-to" reference for government auditors, Inspectors General, public accountants, military comptrollers, legislators, state and local government auditors, budget offices, financial managers, and financial analysts. The content also applies to contractors and grantees, universities, and other nonprofits and organizations that have repeated financial dealings with the Federal Government. Zusammenfassung Now in a Second Edition, Federal Government Auditing is a single-source reference guide that assists professionals and nonprofessionals performing audits unique to federal departments and agencies, to contractors and grantees, universities, and other non-profits. Inhaltsverzeichnis Preface vii Part I Background of Federal Auditing 1 Chapter 1 Background of Federal Auditing: Evolution, Standard Setters, Responsibilities, Audit Types 3 Chapter 2 Federal Audit Criteria: Laws, Regulations, Audit Standards 17 Chapter 3 Selected Issues in Federal Financial and Internal Control Reporting 45 Part II Federal Budgeting, Accounting, and Financial Statements 65 Chapter 4 Accounting in the Federal Government: Budgets, Accountable Events, Transactions 67 Chapter 5 Federal Financial Statements 91 Part III Auditing in the Federal Government 121 Chapter 6 Evolving Guidance: Recent Developments in Auditing Standards 123 Chapter 7 The Federal Audit Model 139 Chapter 8 Planning the Audit: Well Done Is Half Done 161 Chapter 9 Documenting Internal Controls: What, Who, Where, and Why? 193 Chapter 10 Assessing and Evaluating Control Risks 213 Chapter 11 Test of Controls, Transactions, and Accounts 229 Chapter 12 End-of-Audit, Quality Control, and Reporting Procedures 255 Part IV Nature of Selected Federal Audits 283 Chapter 13 Auditing and Evaluating Federal IT Systems 285 Chapter 14 Performance Audits: Different Scopes, Different Folks, ...

Autorentext

EDWARD F. KEARNEY, CPA, CGFM, is the Managing Partner of Kearney & Company.

ROLDAN FERNANDEZ, CPA, is Senior Partner of Kearney & Company.

JEFFREY W. GREEN, CPA, is Senior Partner and Partner-in-Charge of Kearney & Company's Federal Audit Practice.

DAVID M. ZAVADA, CPA, is a Partner with Kearney & Company. He was formerly in charge of government-wide accounting and auditing policy at the Office of Management and Budget and Assistant Inspector General at the Department of Homeland Security.

Klappentext

The most practical, authoritative guide to Federal Government auditing Now in its second edition, Wiley Federal Government Auditing is authored by four CPAs who are partners at Kearney & Company, a CPA firm that specializes in providing auditing, accounting, and information technology services to the Federal Government. This single-source reference provides you with up-to-date information on applicable laws, regulations, and audit standards. Created for both professionals and others performing Federal Government audits, this guide condenses the abundant, complex criteria for Federal Government auditing into concise, accessible topics you'll refer to frequently and presents: * An easy-to-navigate format that allows you to find needed information quickly * Detailed guidance on what, why, how, and by whom Federal audits should be made * Discussion on internal control over Federal financial reporting * Recent developments in auditing standards * Federal financial statements, budgeting, accounting, and more * Coverage of the scope and work required in an audit of Federal departments and agencies * Examples of Federal audits * Separate chapters devoted to auditing and evaluating Federal IT systems; performance audits; procurement and contract audits; and grant audits Written in a non-technical style and complete with helpful exhibits, this guide is a "go-to" reference for government auditors, Inspectors General, public accountants, military comptrollers, legislators, state and local government auditors, budget offices, financial managers, and financial analysts. The content also applies to contractors and grantees, universities, and other nonprofits and organizations that have repeated financial dealings with the Federal Government.

Zusammenfassung
Now in a Second Edition, Federal Government Auditing is a single-source reference guide that assists professionals and nonprofessionals performing audits unique to federal departments and agencies, to contractors and grantees, universities, and other non-profits.

Inhalt

Preface vii

Part I Background of Federal Auditing 1

Chapter 1 Background of Federal Auditing: Evolution, Standard Setters, Responsibilities, Audit Types 3

Chapter 2 Federal Audit Criteria: Laws, Regulations, Audit Standards 17

Chapter 3 Selected Issues in Federal Financial and Internal Control Reporting 45

Part II Federal Budgeting, Accounting, and Financial Statements 65

Chapter 4 Accounting in the Federal Government: Budgets, Accountable Events, Transactions 67

Chapter 5 Federal Financial Statements 91

Part III Auditing in the Federal Government 121

Chapter 6 Evolving Guidance: Recent Developments in Auditing Standards 123

Chapter 7 The Federal Audit Model 139

Chapter 8 Planning the Audit: Well Done Is Half Done 161

Chapter 9 Documenting Internal Controls: What, Who, Where, and Why? 193

Chapter 10 Assessing and Evaluating Control Risks 213

Chapter 11 Test of Controls, Transactions, and Accounts 229

Chapter 12 End-of-Audit, Quality Control, and Reporting Procedures 255

Part IV Nature of Selected Federal Audits 283

Chapter 13 Auditing and Evaluating Federal IT Systems 285

Chapter 14 Performance Audits: Different Scopes, Different Folks, Different Reports 323

Chapter 15 Procurement Audits, Contract Audits, and Grant Audits 345

Chapter 16 Attestation Reports 397

Index 411