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Government Auditing Standards and Single Audits - Audit Guide

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Fully updated for the OMB Uniform Guidance for federal awards.

The new Uniform Guidance requirements have introduced extensive revisions to single audit engagements that affect the entire audit process, from the engagement letter to reporting on the single audit. Changes have also been made to federal agency requirements, administrative requirements, cost principles to which federal awards are subject, and more.

Navigating these changes will require vigilance throughout the entire process in order to ensure that your engagements are compliant. This guide will assist you with understanding these significant revisions and correctly applying them in your single audit engagements. It also provides nonfederal entities receiving federal awards with important information on implementing the Uniform Guidance.

Key Benefits:

  • Develop an understanding of generally accepted government auditing standards (GAGAS), 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
  • Review illustrative auditor reports for both the financial statement audit performed under GAGAS and the compliance audit performed under the Uniform Guidance
  • Understand the transition considerations that may be encountered in the Uniform Guidance compliance audit

Updates:

  • Fully updated for the OMB Uniform Guidance

Who Will Benefit?

  • Auditors performing Uniform Guidance compliance audits and management of entities that receive federal awards.

For guidance regarding performing audits under OMB Circular A-133, the AICPA is continuing to offer the 2015 edition of Audit Guide Government Auditing Standards and Single Audits. Be sure to select the appropriate edition when reviewing the ordering options below.

Discounts

AICPA and GASB Government Standards Set [Subscription] 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!

Information about the eBook option

If purchasing this title as an eBook, please note that it is intended for a single user. An eBook is a downloadable file that will be accessible immediately after completing your purchase. Access to the download link expires 180 days from the purchase date. Download the file before this time elapses. Before downloading your eBook, you must:

  • Download and activate Adobe Digital Editions® - a free program for accessing eBooks
  • Return to the AICPA Store and go to My Account > My Downloads
  • Click the eBook title to download and open automatically in Adobe Digital Editions

Note: To access your eBook on a smartphone, tablet or other reading device, see our FAQ. This product is refundable within 10 days of your purchase date. For more information about this product or service concerns, please contact the AICPA Store Service Center at service@hq.cpa.com or call 888-777-7077.

Paperback , 2016
Product# AAGGAS16P
Availability: In Stock
Regular:$109.00
AICPA Member:$89.00
Your Price:$109.00
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Check the Standing Order Option box to save 10% on this publication. (The discounted price will appear in the Shopping Cart.) Each future new edition will be automatically shipped to you at a 10% discount.

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eBook , 2016
Product# AAGGAS16E
Availability: eBook Download
Regular:$99.00
AICPA Member:$79.00
Your Price:$99.00
Paperback , 2015
Product# AAGGAS15P
Availability: In Stock
Regular:$109.00
AICPA Member:$89.00
Your Price:$109.00
eBook , 2015
Product# AAGGAS15E
Availability: eBook Download
Regular:$99.00
AICPA Member:$79.00
Your Price:$99.00
Government Auditing Standards and Single Audits and Audit Risk Alert
Online Subscription 2016
Product# WRF-XX
Availability: Online Access 1 Year
For registered users only
Regular:$119.00
AICPA Member:$99.00
Your Price:$119.00
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