Audits of states, local governments, and not-for-profit organizations receiving federal awards: issued May 2003, with conforming changes as of May 1, 2003
American Institute of Certified Public Accountants, American Institute of Certified Public Accountants. Single Audit Working Group, American Institute of Certified Public Accountants. Auditing Standards Board
American Institute of Certified Public Accountants, Jan 1, 2003 - Business & Economics - 240 pages
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Introduction and Overview Oi 32
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accepted auditing standards additional agency for audit applicable audit documentation audit procedures audit risk auditee’s auditor should consider auditor’s report auditor’s responsibility CFDA chapter Circular A-133 requires cognizant agency compliance audit compliance requirements Compliance Supplement contracts or grant control over compliance control over ﬁnancial control risk corrective action deﬁned direct and material entity’s expenditures of federal federal agency federal awarding agency federal awards expended federal programs ﬁnancial reporting ﬁnancial statement audit ﬁndings and questioned ﬁscal fraud GAAS Government Auditing Standards grant agreements guidance identiﬁed internal control laws and regulations low-risk major program material effect material misstatement ments paragraph pass-through entity prior audit ﬁndings Professional Standards program-speciﬁc audit provisions of contracts questioned costs reportable conditions requires the auditor schedule of expenditures schedule of ﬁndings schedule of prior signiﬁcant Single Audit Act speciﬁc subrecipients sufﬁcient summary schedule tests type B programs types of compliance