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Publications

Government Auditing Standards and Single Audit Developments - Audit Risk Alert

  • $39.00-$49.00
    Government Auditing Standards and Single Audit Developments Availability : In Stock Product #: ARAGAS17P
    AICPA Member: $39.00
    Non-Member: $49.00
  • $29.00-$39.00
    Government Auditing Standards and Single Audit Developments Availability : eBook Download Product #: ARAGAS17E
    AICPA Member: $29.00
    Non-Member: $39.00

Updated for Uniform Guidance Audit Requirements

This Audit Risk Alert focuses on areas of change in audits performed under the Uniform Guidance, as well as current and emerging practice issues for audits performed under Government Auditing Standards and the OMB Uniform Guidance.

This updated edition will help you identify significant risks that may affect an audit of entities receiving federal awards. It also examines the impact of the Uniform Guidance on nonfederal entities, and what that means to the auditor. Other topics include issues you may face in your current audits, and a look at what’s in the pipeline that may affect your engagements.

Key Benefits:

  • Discusses important aspects of the Uniform Guidance, including major program determination
  • Provides an update on current developments related to single audits
  • Highlights frequent violations relating to single audits identified by the AICPA Peer Review division

Who Will Benefit:

This resource will assist accounting firms of all sizes, as well as not-for-profit entities and other entities receiving federal funds subject to a single audit, in identifying and understanding current developments and emerging practice issues related to their engagements.

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.

Bundle & Save

This product is also available in an online subscription format that includes the corresponding Health Care Entities - Audit and Accounting Guide, content updates and unlimited online access for 1 year. Select the Online Subscription option at the bottom of the page and save!

System Requirements

About the Publisher

American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 418,000 members in 143 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting.

The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialized credentials for qualified professionals who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. With The Chartered Institute of Management Accountants (CIMA), it offers the Chartered Global Management Accountant (CGMA) designation, which sets the global benchmark for quality and recognition in management accounting.

The AICPA and CIMA also make up the Association of International Certified Professional Accountants (the Association), which represents public and management accounting globally, advocating on behalf the public interest and advancing the quality, competency and employability of CPAs, CGMAs and other accounting and finance professionals worldwide.

The AICPA maintains offices in New York, Washington, DC, Durham, NC, and Ewing, NJ.