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Technical

Government Auditing Standards and Single Audits - Audit Guide Logo aicpa

  $109.00 - 169.00 |   AICPA |   Jun 2019 |   AICPA Store

Need assistance in understanding and applying the special considerations required in a single audit? This 2017 Audit Guide 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 financial statement audit and the Uniform Guidance compliance audit.

It also provides nonfederal entities receiving federal awards with important information on implementing the Uniform Guidance.

Key Benefits

  • 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.
  • Identify important transition considerations affecting compliance audits performed under the Uniform Guidance.

Who Will Benefit?

  • Auditors performing single audits, including Uniform Guidance compliance audits
  • Management of entities that receive federal awards
Topics covered:
  • Management accounting: Technical: Financial accounting & reporting: Financial reporting & compliance, Intermediate
  • Management accounting: Technical: Financial accounting & reporting: Financial reporting & compliance, Advanced
  • Governmental auditing: Technical: Single audit: Single audit requirements, Intermediate
  • Governmental auditing: Technical: Single audit: Single audit requirements, Advanced
  • Governmental auditing: Technical: Single audit: Major program determination, Intermediate
  • Governmental auditing: Technical: Single audit: Major program determination, Advanced
  • Governmental auditing: Technical: Single audit: Schedule of expenditures of federal awards, Intermediate
  • Governmental auditing: Technical: Single audit: Schedule of expenditures of federal awards, Advanced
  • Governmental auditing: Technical: Single audit: Materiality, Intermediate
  • Governmental auditing: Technical: Single audit: Materiality, Advanced
  • Governmental auditing: Technical: Single audit: Internal control, Intermediate
  • Governmental auditing: Technical: Single audit: Internal control, Advanced
  • Governmental auditing: Technical: Single audit: Compliance testing, Intermediate
  • Governmental auditing: Technical: Single audit: Compliance testing, Advanced
  • Governmental auditing: Technical: Single audit: Sampling, Intermediate
  • Governmental auditing: Technical: Single audit: Sampling, Advanced
  • Governmental auditing: Technical: Single audit: Findings, Intermediate
  • Governmental auditing: Technical: Single audit: Findings, Advanced
  • Governmental auditing: Technical: Single audit: Auditee considerations, Intermediate
  • Governmental auditing: Technical: Single audit: Auditee considerations, Advanced
  • Governmental auditing: Technical: Yellow Book: Yellow Book requirements, Intermediate
  • Governmental auditing: Technical: Yellow Book: Yellow Book requirements, Advanced
  • Governmental auditing: Technical: Yellow Book: Auditor independence, Intermediate
  • Governmental auditing: Technical: Yellow Book: Auditor independence, Advanced
  • Governmental auditing: Technical: Yellow Book: Findings, Intermediate
  • Governmental auditing: Technical: Yellow Book: Findings, Advanced
  • Governmental auditing: Technical: Yellow Book: Attestation, Intermediate
  • Governmental auditing: Technical: Yellow Book: Attestation, Advanced
  • Governmental auditing: Technical: Yellow Book: Performance audits, Intermediate
  • Governmental auditing: Technical: Yellow Book: Performance audits, Advanced
  • Governmental auditing: Technical: Yellow Book: Competence and CPE requirements, Intermediate
  • Governmental auditing: Technical: Yellow Book: Competence and CPE requirements, Advanced
  • Assurance: Technical: Audit, Intermediate
  • Assurance: Technical: Audit, Advanced

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Your indispensable resource.
Key Topics
  • 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.
Who Will Benefit?
  • Auditors performing single audits, including Uniform Guidance compliance audits
  • Management of entities that receive federal awards

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 the 2011 revision of Government Auditing Standards, 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.

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