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[null,null,"Autore",null,"Kearney Edward F (Accountant)"]
[null,null,"Titolo",null,"Wiley federal government auditing : laws, regulations, standards, practices, & Sarbanes-Oxley / / Edward f. Kearney ... [et al.]"]
[null,null,"Pubbl/distr/stampa",null,"Hoboken, N.J., : Wiley, c2013"]
[null,null,"ISBN",null,"9781118722152"]
[{"$nulls":4},"1118722159"]
[{"$nulls":4},"9781118721865"]
[{"$nulls":4},"1118721861"]
[{"$nulls":4},"9781118721810"]
[{"$nulls":4},"1118721810"]
[null,null,"Edizione",null,"[2nd ed.]"]
[null,null,"Descrizione fisica",null,"1 online resource (432 p.)"]
[null,null,"Disciplina",null,"343.73/034"]
[null,null,"Soggetti",null,"Finance, Public - Auditing - Law and legislation - United States"]
[{"$nulls":4},"Finance, Public - United States - Auditing"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","Includes index."]
[null,null,"Nota di contenuto",null,"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 General"]
[{"$nulls":4},"Types of Governmental AuditsFinancial Audits; Performance Audits; Other Attest Engagements; Organization of the Book; Part I: Background of Federal Auditing; Part II: Federal Budgeting, Accounting, and Financial Statements; Part III: Auditing in the Federal Government; Part IV: Nature of Selected Federal Audits; Chapter 2: Federal Audit Criteria: Laws, Regulations, Audit Standards; The Constitution: ``The Power of the Purse ́ ́; Constitutional Financial Authority; Federal Budget Defined; Congressional Authorizing Legislation; Major Budget and Financial Management Laws"]
[{"$nulls":4},"Anti-Deficiency Act: Cannot Spend More than Congress ProvidesThe Act's Objective; Section 3679 Audit Considerations; Noncompliance "]
[{"$nulls":4},"Consequences; Budget and Accounting Act of 1921; Audit and Examinations of the Government and Others; Budget and Accounting Procedures Act of 1950: Strengthened Federal Financial Practices; Audit Principles and Standards; Supplemental Appropriations Act of 1951: Define the Legal Form for Federal Obligations; Impoundment Control Act of 1974: Congressional Budget Office, New Fiscal Year, and More; Other Provisions: New Budget Process, New Agency, New Fiscal Year"]
[{"$nulls":4},"Inspector 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"]
[{"$nulls":4},"Financial Policy and OMBAgency CFOs and Deputy CFOs; CFO Responsibilities; Federal Financial Statements: Agency and Government-Wide; Annual Independent Audits; CFO ``Applicable Accounting Principles ́ ́; The CFO Act: Other Changes; Government Performance and Results Act of 1993, Amended in 2010; Need for the Act; Definitions: For Comparable Communications of Results; Federal Financial Management Improvement Act of 1996; FFMIA: Compliance Must Be Audited and Reported; Accountability for Tax Dollars Act of 2002; Improper Payment Information Act of 2002, Amended in 2010 and 2012"]
[{"$nulls":4},"Department of Homeland Security Financial Accountability Act of 2004"]
[null,null,null,"Sommario/riassunto","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"]