Federal government auditing : laws, regulations, standards, practices & Sarbanes-Oxley /
Edward f. Kearney ... [et al.].
- New Jersey : J. Wiley & Sons, c2006.
- 344 p. : ill. ; 23 cm.
Includes index.
Background of federal auditing -- Federal audit criteria : laws, regulations, audit standards -- The federal government and Sarbanes Oxley -- Auditors of federal agencies and programs : federal auditors, state auditors, independent auditors -- Federal budgeting, accounting and financial statement -- The federal budget -- Federal financial statements -- Auditing in ehte federal government -- The federal audit model -- Planning the audit -- Documenting internal controls : what, who, where, why? -- Assessing and evaluating control risks -- Test of controls, transactions and accounts -- End-of-audit, quality control. and reporting procedures -- Single audits -- Performance audits -- Procurement and contract audits -- Grant audits.
0471740489 (pbk.) 9780471740483 (pbk.)
2005011179
Finance, Public--Auditing--Law and legislation--United States. Finance, Public--Auditing.--United States Finance, Public--Accounting.--United States Government purchasing--Auditing.--United States