Wiley Federal Government Auditing: Laws, Regulations, Standards, Practices, and Sarbanes-Oxley (Paperback, 2)

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