LEADER 05541nam 2200685 a 450 001 9910139036303321 005 20200520144314.0 010 $a1-118-72215-9 010 $a1-118-72186-1 010 $a1-118-72181-0 035 $a(CKB)2550000001094892 035 $a(EBL)1221167 035 $a(OCoLC)851154786 035 $a(SSID)ssj0000972735 035 $a(PQKBManifestationID)11542238 035 $a(PQKBTitleCode)TC0000972735 035 $a(PQKBWorkID)10949289 035 $a(PQKB)10859336 035 $a(Au-PeEL)EBL1221167 035 $a(CaPaEBR)ebr10722574 035 $a(CaONFJC)MIL501802 035 $a(CaSebORM)9781118721865 035 $a(MiAaPQ)EBC1221167 035 $a(EXLCZ)992550000001094892 100 $a20150303d2013 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 00$aWiley federal government auditing$b[electronic resource] $elaws, regulations, standards, practices, & Sarbanes-Oxley /$fEdward f. Kearney ... [et al.] 205 $a2nd ed. 210 $aHoboken, N.J. $cWiley$dc2013 215 $a1 online resource (432 p.) 300 $aIncludes index. 311 $a1-118-55585-6 311 $a1-299-70551-0 327 $aFederal 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 General 327 $aTypes 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 Laws 327 $aAnti-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 Year 327 $aInspector 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 Congress 327 $aFinancial 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 2012 327 $aDepartment of Homeland Security Financial Accountability Act of 2004 330 $a 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 criter 606 $aFinance, Public$xAuditing$xLaw and legislation$zUnited States 606 $aFinance, Public$zUnited States$xAuditing 615 0$aFinance, Public$xAuditing$xLaw and legislation 615 0$aFinance, Public$xAuditing. 676 $a343.73/034 700 $aKearney$b Edward F$c(Accountant),$01243299 702 $aFernandez$b Roldan 702 $aGreen$b Jeffrey W. 702 $aZavada$b David M. 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910139036303321 996 $aWiley federal government auditing$92883841 997 $aUNINA