Wiley Federal Government Auditing, Second Edition – Laws, Regulations, Standards, Practices, & Sarbanes–Oxley

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