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Audit and Accounting Guides & Audit Risk Alerts AICPA Audit Guide: Government Auditing Standards and Single Audits
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ABSTRACTPrefacePart I — Government Auditing Standards for Financial AuditsChapter 1 — Overview of Government Auditing StandardsChapter 2 — Government Auditing Standards — Ethics, Independence, Professional Judgment, Competence, Continuing Professional Education, Quality Control, and Peer ReviewChapter 3 — Planning and Performing a Financial Statement Audit in Accordance With Government Auditing StandardsChapter 4 — Auditor Reporting Requirements and Other Communication Considerations of Government Auditing StandardsPart II — Single Audits Under the Uniform GuidanceChapter 5 — Overview of the Single Audit Act, the Uniform Guidance Audit Requirements, and the Compliance SupplementChapter 6 — Auditor Planning Considerations Under the Uniform GuidanceChapter 7 — Schedule of Expenditures of Federal AwardsChapter 8 — Determination of Major ProgramsChapter 9 — Consideration of Internal Control Over Compliance for Major ProgramsChapter 10 — Compliance Auditing Applicable to Major ProgramsChapter 11 — Audit Sampling Considerations of Uniform Guidance Compliance AuditsChapter 12 — Audit Considerations of Pass-Through Entities and SubrecipientsChapter 13 — Auditor Reporting Requirements and Other Communication Considerations in a Single AuditChapter 14 — Program-Specific AuditsAppendix A — Overview of Statements on Quality Management StandardsAppendix B — Significant Enhancive Revisions to Part IIAppendix B: Chapter 5 — Overview of Uniform Guidance Compliance Audit RequirementsAppendix B: Chapter 6 — Compliance SupplementAppendix B: Chapter 7 — Preliminary Engagement ActivitiesAppendix B: Chapter 8 — Planning ConsiderationsAppendix B: Chapter 9 — Schedule of Expenditures of Federal AwardsAppendix B: Chapter 10 — Determination of Major ProgramsAppendix B: Chapter 11 — Performing Entity-Wide ProceduresAppendix B: Chapter 12 — Identification and Assessment of Risks of Material NoncomplianceAppendix B: Chapter 13 — Testing Internal Control Over Compliance for Each Major ProgramAppendix B: Chapter 14 — Testing Compliance Applicable to Each Major ProgramAppendix B: Chapter 15 — Evaluation and Reporting of FindingsAppendix B: Chapter 16 — ReportingAppendix B: Chapter 17 — CompletionAppendix B: Chapter 18 — Post-Audit ConsiderationsAppendix B: Chapter 19 — Program-Specific AuditsAppendix C — Schedule of Changes Made to the Text From the Previous Edition
ABSTRACTPrefacePart I — Government Auditing Standards for Financial AuditsChapter 1 — Overview of Government Auditing StandardsChapter 2 — Government Auditing Standards — Ethics, Independence, Professional Judgment, Competence, Continuing Professional Education, Quality Control, and Peer ReviewChapter 3 — Planning and Performing a Financial Statement Audit in Accordance With Government Auditing StandardsChapter 4 — Auditor Reporting Requirements and Other Communication Considerations of Government Auditing StandardsPart II — Single Audits Under the Uniform GuidanceChapter 5 — Overview of the Single Audit Act, the Uniform Guidance Audit Requirements, and the Compliance SupplementChapter 6 — Auditor Planning Considerations Under the Uniform GuidanceChapter 7 — Schedule of Expenditures of Federal AwardsChapter 8 — Determination of Major ProgramsChapter 9 — Consideration of Internal Control Over Compliance for Major ProgramsChapter 10 — Compliance Auditing Applicable to Major ProgramsChapter 11 — Audit Sampling Considerations of Uniform Guidance Compliance AuditsChapter 12 — Audit Considerations of Pass-Through Entities and SubrecipientsChapter 13 — Auditor Reporting Requirements and Other Communication Considerations in a Single AuditChapter 14 — Program-Specific AuditsAppendix A — Overview of Statements on Quality Management StandardsAppendix B — Significant Enhancive Revisions to Part IIAppendix B: Chapter 5 — Overview of Uniform Guidance Compliance Audit RequirementsAppendix B: Chapter 6 — Compliance SupplementAppendix B: Chapter 7 — Preliminary Engagement ActivitiesAppendix B: Chapter 8 — Planning ConsiderationsAppendix B: Chapter 9 — Schedule of Expenditures of Federal AwardsAppendix B: Chapter 10 — Determination of Major ProgramsAppendix B: Chapter 11 — Performing Entity-Wide ProceduresAppendix B: Chapter 12 — Identification and Assessment of Risks of Material NoncomplianceAppendix B: Chapter 13 — Testing Internal Control Over Compliance for Each Major ProgramAppendix B: Chapter 14 — Testing Compliance Applicable to Each Major ProgramAppendix B: Chapter 15 — Evaluation and Reporting of FindingsAppendix B: Chapter 16 — ReportingAppendix B: Chapter 17 — CompletionAppendix B: Chapter 18 — Post-Audit ConsiderationsAppendix B: Chapter 19 — Program-Specific AuditsAppendix C — Schedule of Changes Made to the Text From the Previous Edition