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AICPA Audit Guide: Government Auditing Standards and Single Audits

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ABSTRACTPrefaceChapter 1 — Introduction and Overview of Government Auditing StandardsPart I — Government Auditing Standards for Financial AuditsChapter 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 AuditsSupplement A — Single Audit Act Amendments of 1996Supplement B — Uniform Guidance Audit RequirementsAppendix A — Overview of Statements on Quality Management StandardsAppendix B — Sample Engagement Letter Language Related to Portals and Hosting ServicesAppendix C — Schedule of Changes Made to the Text From the Previous Edition