Government Auditing Standards and Single Audits - Audit Guide
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.
- 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
This discounted set gives you access to the full range of AICPA government-related literature combined with the GASB library, all in one convenient online subscription. Plus you’ll save money over the individual purchase prices. The set includes how-to advice and authoritative guidance, valuable discussion, best practices, hands-on tools, and much more.
This product is also available in an online subscription format that includes the corresponding Government Auditing Standards and Single Audit Developments - Audit Risk Alert, content updates and unlimited online access for 1 year. Select the Online Subscription option and save!