Wiley federal government auditing [[electronic resource] ] : laws, regulations, standards, practices, & Sarbanes-Oxley / / Edward f. Kearney ... [et al.] |
Autore | Kearney Edward F (Accountant) |
Edizione | [2nd ed.] |
Pubbl/distr/stampa | Hoboken, N.J., : Wiley, c2013 |
Descrizione fisica | 1 online resource (432 p.) |
Disciplina | 343.73/034 |
Soggetto topico |
Finance, Public - Auditing - Law and legislation - United States
Finance, Public - United States - Auditing |
ISBN |
1-118-72215-9
1-118-72186-1 1-118-72181-0 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
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
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 Anti-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 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 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 Department of Homeland Security Financial Accountability Act of 2004 |
Record Nr. | UNINA-9910139036303321 |
Kearney Edward F (Accountant) | ||
Hoboken, N.J., : Wiley, c2013 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
Wiley federal government auditing : laws, regulations, standards, practices, & Sarbanes-Oxley / / Edward f. Kearney ... [et al.] |
Autore | Kearney Edward F (Accountant) |
Edizione | [2nd ed.] |
Pubbl/distr/stampa | Hoboken, N.J., : Wiley, c2013 |
Descrizione fisica | 1 online resource (432 p.) |
Disciplina | 343.73/034 |
Soggetto topico |
Finance, Public - Auditing - Law and legislation - United States
Finance, Public - United States - Auditing |
ISBN |
1-118-72215-9
1-118-72186-1 1-118-72181-0 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
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
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 Anti-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 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 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 Department of Homeland Security Financial Accountability Act of 2004 |
Altri titoli varianti | Federal government auditing |
Record Nr. | UNINA-9910815086003321 |
Kearney Edward F (Accountant) | ||
Hoboken, N.J., : Wiley, c2013 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|