Overview

The most practical, authoritative guide to Federal Governmentauditing Now in its second edition, Wiley Federal GovernmentAuditing 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 FederalGovernment. This single-source reference provides you withup-to-date information on applicable laws, regulations, and auditstandards. Created for both professionals and others performing FederalGovernment audits, this guide condenses the abundant, complexcriteria for Federal Government auditing into concise, accessibletopics you'll refer to frequently and presents: An easy-to-navigate format that allows you to find neededinformation quickly Detailed guidance on what, why, how, and by whom Federal auditsshould be made Discussion on internal control over Federal financialreporting Recent developments in auditing standards Federal financial statements, budgeting, accounting, andmore Coverage of the scope and work required in an audit of Federaldepartments and agencies Examples of Federal audits Separate chapters devoted to auditing and evaluating Federal ITsystems; performance audits; procurement and contract audits; andgrant audits Written in a non-technical style and complete with helpfulexhibits, this guide is a go-to reference for governmentauditors, Inspectors General, public accountants, militarycomptrollers, legislators, state and local government auditors, budget offices, financial managers, and financial analysts. Thecontent also applies to contractors and grantees, universities, andother nonprofits and organizations that have repeated financialdealings with the Federal Government.

Full Product Details

Author:   Edward F. Kearney ,  Roldan Fernandez ,  Jeffrey W. Green ,  David M. Zavada
Publisher:   John Wiley & Sons Inc
Imprint:   John Wiley & Sons Inc
Edition:   2nd Revised edition
ISBN:  

9781118721810

ISBN 10:   1118721810
Pages:   432
Publication Date:   18 June 2013
Audience:   Professional and scholarly ,  Professional & Vocational
Format:   Electronic book text
Publisher's Status:   Active
Availability:   Available To Order  
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Table of Contents

Preface vii Part I Background of Federal Auditing 1 Chapter 1 Background of Federal Auditing: Evolution, Standard Setters, Responsibilities, Audit Types 3 Chapter 2 Federal Audit Criteria: Laws, Regulations, Audit Standards 17 Chapter 3 Selected Issues in Federal Financial and Internal Control Reporting 45 Part II Federal Budgeting, Accounting, and Financial Statements 65 Chapter 4 Accounting in the Federal Government: Budgets, Accountable Events, Transactions 67 Chapter 5 Federal Financial Statements 91 Part III Auditing in the Federal Government 121 Chapter 6 Evolving Guidance: Recent Developments in Auditing Standards 123 Chapter 7 The Federal Audit Model 139 Chapter 8 Planning the Audit: Well Done Is Half Done 161 Chapter 9 Documenting Internal Controls: What, Who, Where, and Why? 193 Chapter 10 Assessing and Evaluating Control Risks 213 Chapter 11 Test of Controls, Transactions, and Accounts 229 Chapter 12 End-of-Audit, Quality Control, and Reporting Procedures 255 Part IV Nature of Selected Federal Audits 283 Chapter 13 Auditing and Evaluating Federal IT Systems 285 Chapter 14 Performance Audits: Different Scopes, Different Folks, Different Reports 323 Chapter 15 Procurement Audits, Contract Audits, and Grant Audits 345 Chapter 16 Attestation Reports 397 Index 411

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Author Information

EDWARD F. KEARNEY, CPA, CGFM, is the Managing Partner ofKearney & Company. ROLDAN FERNANDEZ, CPA, is Senior Partner of Kearney &Company. JEFFREY W. GREEN, CPA, is Senior Partner andPartner-in-Charge of Kearney & Company's Federal AuditPractice. DAVID M. ZAVADA, CPA, is a Partner with Kearney &Company. He was formerly in charge of government-wide accountingand auditing policy at the Office of Management and Budget andAssistant Inspector General at the Department of HomelandSecurity.

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