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· 분류 : 외국도서 > 경제경영 > 회계감사
· ISBN : 9781948306270
· 쪽수 : 48쪽
· 출판일 : 2018-12-18
목차
How This Alert Helps You 01-07
Revision to Government Auditing Standards 08-31
Introduction 08-09
Format and Organization 10-11
Independence 12-15
Competence 16
Continuing Professional Education 17-19
Quality Control 20-21
Peer Review 22-24
Standards for Financial Audits 25-28
Attestation Engagements and Reviews of Financial Statements 29
Performance Audits 30
Other Revisions 31
Office of Management and Budget 32-42
OMB Compliance Supplement 32-36
Uniform Guidance Procurement Requirements 37-42
Federal Agency and Other Activities 43-60
President’s Management Agenda 43-45
Federal Audit Clearinghouse 46-48
Department of Education Update 49
Housing and Urban Development Update 50-53
USDA Rural Development Update 54-58
Catalog of Federal Domestic Assistance 59-60
Uniform Guidance Considerations 61-71
Uniform Guidance Frequently Asked Questions 61
Corrective Action Plan and Summary Schedule of Prior Audit Findings 62
Government-Wide Audit Quality Study 63-71
Audit and Attest Developments 72-75
Statement on Auditing Standards No. 133 72-75
Enhancing Audit Quality Initiative 76-78
Enhancing Audit Quality — Single Audit Analysis 79-86
Planning the Single Audit 83
Controls Testing in a Single Audit 84
Compliance Testing in a Single Audit 85-86
Ethics Update 87-91
Ethics — Frequently Asked Question, March 2018 87-89
Ethics Interpretation — Data Hosting 90-91
Peer Review Update 92-103
Yellow Book Independence 94-97
Compliance Audits below the Single Audit Threshold 98-100
Single Audit Documentation 101
Identifying High-Risk Type B Programs 102-103
Practice Aid — Yellow Book Independence 104
On the Horizon 105-106
AICPA GAQC 107-118
GAQC Executive Committee 113
AICPA GAQC Auditee Resource Center 114-118
AICPA Single Audit Certificate Programs 119-120
AICPA Not-for-Profit Initiatives 121-126
NFP Member Section 122
NFP Certificate Programs 123-126
Resource Central 127-149
Publications 128
Continuing Professional Education 129-130
Webcasts 131-132
Industry Conferences 133-137
Member Service Center 138-141
The Center for Plain English Accounting 142
AICPA Online Professional Library: Accounting and Auditing Literature 143
Financial Reporting Center of AICPA.org 144-145
AICPA Industry Expert Panels 146-147
Industry Websites 148-149
