05627nam 2200721 a 450 991081508600332120200520144314.01-118-72215-91-118-72186-11-118-72181-0(CKB)2550000001094892(EBL)1221167(OCoLC)851154786(SSID)ssj0000972735(PQKBManifestationID)11542238(PQKBTitleCode)TC0000972735(PQKBWorkID)10949289(PQKB)10859336(Au-PeEL)EBL1221167(CaPaEBR)ebr10722574(CaONFJC)MIL501802(CaSebORM)9781118721865(MiAaPQ)EBC1221167(OCoLC)878078171(OCoLC)ocn878078171(EXLCZ)99255000000109489220150303d2013 uy 0engur|n|---|||||txtccrWiley federal government auditing laws, regulations, standards, practices, & Sarbanes-Oxley /Edward f. Kearney ... [et al.]2nd ed.Hoboken, N.J. Wileyc20131 online resource (432 p.)Includes index.1-118-55585-6 1-299-70551-0 Federal Government Auditing: Laws, Regulations, Standards, Practices, & Sarbanes-Oxley; Copyright; Contents; Preface; Part I: Background of Federal Auditing; Chapter 1: Background of Federal Auditing: Evolution, Standard Setters, Responsibilities, Audit Types; Auditing and Government; Auditing the Federal Government: Definition and Scope; Federal Auditing: Who Sets the Standards?; American Institute of Certified Public Accountants; U.S. Government Accountability Office; U.S. Office of Management and Budget; OMB Circulars and Bulletins; Offices of Federal Inspectors GeneralTypes of Governmental AuditsFinancial Audits; Performance Audits; Other Attest Engagements; Organization of the Book; Part I: Background of Federal Auditing; Part II: Federal Budgeting, Accounting, and Financial Statements; Part III: Auditing in the Federal Government; Part IV: Nature of Selected Federal Audits; Chapter 2: Federal Audit Criteria: Laws, Regulations, Audit Standards; The Constitution: ``The Power of the Purse ́ ́; Constitutional Financial Authority; Federal Budget Defined; Congressional Authorizing Legislation; Major Budget and Financial Management LawsAnti-Deficiency Act: Cannot Spend More than Congress ProvidesThe Act's Objective; Section 3679 Audit Considerations; Noncompliance Consequences; Budget and Accounting Act of 1921; Audit and Examinations of the Government and Others; Budget and Accounting Procedures Act of 1950: Strengthened Federal Financial Practices; Audit Principles and Standards; Supplemental Appropriations Act of 1951: Define the Legal Form for Federal Obligations; Impoundment Control Act of 1974: Congressional Budget Office, New Fiscal Year, and More; Other Provisions: New Budget Process, New Agency, New Fiscal YearInspector General Act of 1978Federal Managers ́ Financial Integrity Act of 1982; Single Audit Act of 1984: One Audit, Once a Year, By One Auditor; Historical Problems with Audits of Federal Grantees; Scope of a Single Audit, as Amended; Working Papers: Access, Retention; Single Audit Act: Application; Additional ``Standards ́ ́ for Single Audits; Federal Credit Reform Act of 1990: Full Cost of Loans and Loan Guarantees Must Be Budgeted; Chief Financial Officers Act of 1990: Uniform Reporting, Agency CFOs, Annual Financial Statements, Independent Audits; Concerns of CongressFinancial Policy and OMBAgency CFOs and Deputy CFOs; CFO Responsibilities; Federal Financial Statements: Agency and Government-Wide; Annual Independent Audits; CFO ``Applicable Accounting Principles ́ ́; The CFO Act: Other Changes; Government Performance and Results Act of 1993, Amended in 2010; Need for the Act; Definitions: For Comparable Communications of Results; Federal Financial Management Improvement Act of 1996; FFMIA: Compliance Must Be Audited and Reported; Accountability for Tax Dollars Act of 2002; Improper Payment Information Act of 2002, Amended in 2010 and 2012Department of Homeland Security Financial Accountability Act of 2004 The most practical, authoritative guide to Federal Government auditing Now in its second edition, Wiley Federal Government Auditing is authored by four CPAs who are partners at Kearney & Company, a CPA firm that specializes in providing auditing, accounting, and information technology services to the Federal Government. This single-source reference provides you with up-to-date information on applicable laws, regulations, and audit standards. Created for both professionals and others performing Federal Government audits, this guide condenses the abundant, complex criterFederal government auditingFinance, PublicAuditingLaw and legislationUnited StatesFinance, PublicUnited StatesAuditingFinance, PublicAuditingLaw and legislationFinance, PublicAuditing.343.73/034Kearney Edward F(Accountant),1688264Fernandez RoldanGreen Jeffrey W.Zavada David M.MiAaPQMiAaPQMiAaPQBOOK9910815086003321Wiley federal government auditing4062377UNINA