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Full Product Details

Author:   Cornelius E. Tierney ,  Edward F. Kearney ,  Roldan Fernandez ,  Jeffrey W. Green
Publisher:   John Wiley and Sons Ltd
Imprint:   John Wiley & Sons Inc
Dimensions:   Width: 19.10cm , Height: 1.90cm , Length: 23.60cm
Weight:   0.605kg
ISBN:  

9780471740483

ISBN 10:   0471740489
Pages:   344
Publication Date:   01 October 2005
Audience:   Professional and scholarly ,  Professional & Vocational
Format:   Paperback
Publisher's Status:   Out of Stock Indefinitely
Availability:   In Print  
Limited stock is available. It will be ordered for you and shipped pending supplier's limited stock.

Table of Contents

Preface. Part I: Background of Federal Auditing. 1. Background of Federal Auditing. 2. Federal Audit Criteria: Laws, Regulations, Audit Standards. 3. The Federal Government and Sarbanes-Oxley. 4. Auditors of Federal Agencies and Programs: Federal Auditors, State Auditors, Independent Auditors. Part II: Federal Budgeting, Accounting and Financial Statements. 5. The Federal Budget. 6. Federal Financial Statements. Appendix: Financial Statement Account Balances Checklist. Part III: Auditing in the Federal Government. 7. The Federal Audit Model. 8. Planning the Audit. 9. Documenting Internal Controls: What, Who, Where, Why? 10. Assessing and Evaluating Control Risks. 11. Test of Controls, Transactions, and Accounts. Appendix: Evaluation and Testing of EDP Systems: A Methodology. 12. End-of-Audit, Quality Control, and Reporting Procedures. Appendix: Illustrations of Auditors' Reports. Part IV: Nature of Selected Federal Audits. 13. Single Audits. 14. Performance Audits. 15. Procurement and Contract Audits. 16. Grant Audits.

Reviews

""...is a particularly useful reference."" (Accounting Today, 4/2/06)

...is a particularly useful reference. (Accounting Today, 4/2/06)

Author Information

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. 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. 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. Jeffrey W. Green, CPA is Partner, Kearney & Company, responsible for CPE and staff training with particular focus on Federal accounting, auditing and financial reporting.

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