Federal Government Auditing
Laws, Regulations, Standards, Practices and Sarbanes-Oxley
Edward F. Kearney, Roldan Fernandez, Cornelius E. Tierney, Jeffrey W. Green
Résumé
The most practical, authoritative guide to federal government auditing
Federal Government Auditing is a comprehensive, easy-to-use guide to the unique requirements of federal government auditing-requirements that can confound you if you don't deal with them every day. This information-packed, single-source reference is ideal for auditors of federal agencies and programs and financial dealings subject to audits by the federal government. It gives you up-to-date information on the applicable laws, regulations, and audit standards.
Written in a non-technical style and complete with helpful exhibits, this guide is a "go-to" reference for government auditors, inspectors general, public accountants, military comptrollers, legislators, state and local government auditors, budget offices, financial managers, and financial analysts. The information also applies to contractors and grantees, universities, and other non-profits and organizations that have repeated financial dealings with the federal government.
Created for both professionals and others performing federal government audits, this concise, yet comprehensive guide:
- Features an easy-to-use format that enables you to pinpoint needed information quickly
- Provides detailed guidance on what, why, how, and by whom federal audits should be made
- Covers federal financial statements, budgeting, accounting, and more
- Covers Sarbanes-Oxley, including background information, the implications for federal audits, OMB, GAO initiatives, Section 404, and more
- Describes the scope and work required in an audit of federal departments and agencies
- Includes real-life examples of federal audits
- Has separate chapters devoted to single audits, performance audits, procurement and contract audits, and grant audits
This resource was written by four CPAs who are Principals and/or Partners at Kearney & Company, a large regional firm that specializes in providing auditing, accounting, and information technology services to the federal government. With their expertise and experience, they condense the copious, complex criteria for federal government auditing into concise, accessible information you'll refer to again and again.
L'auteur - Edward F. Kearney
Edward F. Kearney, CPA, CGFM is the Managing Partner of Kearney & Company, a CPA firm that provides audit and consulting services to the Federal government. Formerly he was at Ernst & Young and the Inspector's General's office.
L'auteur - Roldan Fernandez
Roldan Fernandez, CPA is Partner and CEO of Kearney & Company. He is a past Principal of Ernst & Young and former CFO of a publicly traded NYSE company.
L'auteur - Cornelius E. Tierney
Cornelius E. Tierney, CPA, is Director at Kearney & Company. He is the author of several governmental accounting and auditing books. He was the chairman and national director of Ernst & Young's public sector accounting and auditing practice for nearly 25 years.
L'auteur - Jeffrey W. Green
Jeffrey W. Green, CPA is Partner, Kearney & Company, responsible for CPE and staff training with particular focus on Federal accounting, auditing and financial reporting.
Sommaire
- I: Background of Federal Auditing
- Background of Federal Auditing
- Federal Audit Criteria: Laws, Regulations, Audit Standards
- The Federal Government and Sarbanes-Oxley
- Auditors of Federal Agencies and Programs: Federal Auditors, State Auditors, Independent Auditors
- II: Federal Budgeting, Accounting and Financial Statements
- The Federal Budget
- Federal Financial Statements
- Appendix: Financial Statement Account Balances Checklist
- III: Auditing in the Federal Government
- The Federal Audit Model
- Planning the Audit
- Documenting Internal Controls: What, Who, Where, Why?
- Assessing and Evaluating Control Risks
- Test of Controls, Transactions, and Accounts
- Appendix: Evaluation and Testing of EDP Systems: A Methodology
- End-of-Audit, Quality Control, and Reporting Procedures
- Appendix: Illustrations of Auditors' Reports
- IV: Nature of Selected Federal Audits
- Single Audits
- Performance Audits
- Procurement and Contract Audits
- Grant Audits
Caractéristiques techniques
| PAPIER | |
| Éditeur(s) | Wiley |
| Auteur(s) | Edward F. Kearney, Roldan Fernandez, Cornelius E. Tierney, Jeffrey W. Green |
| Parution | 25/01/2006 |
| Nb. de pages | 350 |
| Format | 19 x 23,5 |
| Couverture | Broché |
| Poids | 620g |
| Intérieur | Noir et Blanc |
| EAN13 | 9780471740483 |
| ISBN13 | 978-0-471-74048-3 |
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