Guide to Audits of Local Governments

Guide to Audits of Local Governments PDF Author: D. R. Carmichael
Publisher:
ISBN: 9781564332707
Category :
Languages : en
Pages :

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Guide to Audits of Local Governments

Guide to Audits of Local Governments PDF Author: D. R. Carmichael
Publisher:
ISBN: 9781564332707
Category :
Languages : en
Pages :

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Government Auditing Standards - 2018 Revision

Government Auditing Standards - 2018 Revision PDF Author: United States Government Accountability Office
Publisher: Lulu.com
ISBN: 0359536395
Category : Reference
Languages : en
Pages : 234

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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.

Audit Guide

Audit Guide PDF Author: AICPA
Publisher: John Wiley & Sons
ISBN: 1948306115
Category : Business & Economics
Languages : en
Pages : 512

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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.

Standards for Internal Control in the Federal Government

Standards for Internal Control in the Federal Government PDF Author: United States Government Accountability Office
Publisher: Lulu.com
ISBN: 0359541828
Category : Reference
Languages : en
Pages : 88

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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.

Government auditing standards guidance on GAGAS requirements for continuing professional education : by the Comptroller General of the United States.

Government auditing standards guidance on GAGAS requirements for continuing professional education : by the Comptroller General of the United States. PDF Author:
Publisher: DIANE Publishing
ISBN: 1428931023
Category :
Languages : en
Pages : 32

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Guidelines for Financial and Compliance Audits of Federally Assisted Programs

Guidelines for Financial and Compliance Audits of Federally Assisted Programs PDF Author: United States. General Accounting Office
Publisher:
ISBN:
Category : Auditing
Languages : en
Pages : 82

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Governmental Accounting and Auditing Update

Governmental Accounting and Auditing Update PDF Author: Melisa F. Galasso
Publisher: John Wiley & Sons
ISBN: 111974721X
Category : Business & Economics
Languages : en
Pages : 192

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Book Description
Be prepared for change by ensuring that you are current in accounting and auditing developments affecting government. Learn the latest accounting and auditing developments affecting governments by covering these hot topics: Risk assessment Documentation Leases Yellow Book Major program determination New GASB pronouncements

Financial audit guide auditing the Statement of Budgetary Resources.

Financial audit guide auditing the Statement of Budgetary Resources. PDF Author:
Publisher: DIANE Publishing
ISBN: 1428947620
Category :
Languages : en
Pages : 47

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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.

Conducting Audits in Small Unions

Conducting Audits in Small Unions PDF Author:
Publisher:
ISBN:
Category : Labor unions
Languages : en
Pages : 72

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Consolidated Audit Guide for Audits of HUD Programs

Consolidated Audit Guide for Audits of HUD Programs PDF Author:
Publisher:
ISBN:
Category : Auditing
Languages : en
Pages : 132

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Book Description