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AICPA Audit Guide: Government Auditing Standards and Single Audits - 2015

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ABSTRACTPrefaceChapter 1 — Introduction and Overview of Part I — AuditsChapter 2 — —Ethical Principles and General StandardsChapter 3 — Planning and Performing a Financial Statement Audit in Accordance With Chapter 4 — Auditor Reporting Requirements and Other Communication Considerations of Part II — Circular A-133 AuditsChapter 5 — Overview of the Single Audit Act, Circular A-133, and the Chapter 6 — Planning Considerations of Circular A-133Chapter 7 — Schedule of Expenditures of Federal Awards (Circular A-133)Chapter 8 — Determination of Major Programs (Circular A-133)Chapter 9 — Consideration of Internal Control Over Compliance for Major Programs (Circular A-133)Chapter 10 — Compliance Auditing Applicable to Major Programs (Circular A-133)Chapter 11 — Audit Sampling Considerations of Circular A-133 Compliance AuditsChapter 12 — Audit Considerations of Federal Pass-Through Awards (Circular A-133)Chapter 13 — Auditor Reporting Requirements and Other Communication Considerations in a Single Audit (Circular A-133)Chapter 14 — Program-Specific Audits (Circular A-133)Part III — Uniform Guidance AuditsChapter 15 — Overview of the Single Audit Act, the Uniform Guidance Audit Requirements, and the Compliance SupplementChapter 16 — Auditor Planning Considerations Under the Uniform GuidanceChapter 17 — Schedule of Expenditures of Federal Awards (Uniform Guidance)Chapter 18 — Determination of Major Programs (Uniform Guidance)Chapter 19 — Consideration of Internal Control Over Compliance for Major Programs (Uniform Guidance)Chapter 20 — Compliance Auditing Applicable to Major Programs (Uniform Guidance)Chapter 21 — Audit Sampling Considerations of Uniform Guidance Compliance AuditsChapter 22 — Audit Considerations of Federal Pass-Through Awards (Uniform Guidance)Chapter 23 — Auditor Reporting Requirements and Other Communication Considerations in a Single Audit (Uniform Guidance)Chapter 24 — Program-Specific Audits (Uniform Guidance)Supplement A — Single Audit Act Amendments of 1996Supplement B — OMB Circular A-133, Audits of States, Local Governments, and Non-Profit OrganizationsAppendix A — Overview of Statements on Quality Control StandardsAppendix B — Schedule of Changes Made to the Text From the Previous EditionIndex of Pronouncements and Other Technical GuidanceSubject Index