Illustrations of compliance findings in single audit reports of local governmental units
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Illustrations of compliance findings in single audit reports of local governmental units a survey of reporting under the Single Audit Act of 1984 and OMB circular A-128 by Joseph J. Soldano

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Published by American Institute of Certified Public Accountants in New York .
Written in English

Subjects:

Places:

  • United States

Subjects:

  • Local finance -- United States -- Auditing

Book details:

Edition Notes

StatementJoseph J. Soldano, Jr.
SeriesFinancial report survey
ContributionsUnited States. Single Audit Act of 1984.
Classifications
LC ClassificationsHJ9777.A3 S65 1991
The Physical Object
Pagination191 p. ;
Number of Pages191
ID Numbers
Open LibraryOL1532953M
ISBN 100870510975
LC Control Number91010627

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The AICPA Audit Guide, Government Auditing Standards and Single Audits (GAS-SA Guide) presents guidance on the audits of financial statements conducted in accordance with the edition of Government Auditing Standards (also referred to as the Yellow Book). It also includes recommendations for the conduct of audits performed in accordance with the Single Audit Act . These illustrative reports are excerpts from Appendix A of chapter 4 of the AICPA Audit Guide, Government Auditing Standards and Single Audits.. The illustrations include a financial statement audit report for a state or local government and one for a not-for-profit organization where the audit is being performed under both the AICPA generally accepted auditing . Note: The illustrative reports included here represent a sampling of the reports included in Chap "Audit Reporting" of the AICPA Audit and Accounting Guide, State and Local Governments. Purchase the edition of the Guide to access the full set \ of examples \(\). NOTE: The illustrative reports included here represent a sampling of the report examples included in chapter 4 of the AICPA's Audit Guide, Government Auditing Standards and Single Audits (GAS-SA Guide). Purchase the edition of .

Governmental Audit Quality Center A Governmental Audit Quality Center Web Event. Relationship of Yellow Book to single audit: GAGAS vs. single audit Auditor must follow-up on prior audit findings Report current year findings resulting from compliance and. AICPA Audit Guide, Government Auditing Standards and Single Audits Edition - Summary of Illustrative Audit Report Changes Page 3 of 6 as described in the accompanying [include the title of the schedule in which the findings are reported (e.g., schedule of findings and responses or schedule of findings and.   Page 2 of 41 Objective: The objectives of the review are to: (1) ensure that audit reports meet applicable governmental auditing, accounting and financial reporting standards, reporting requirements for single audits, and the New Mexico Administrative. CHAPTER 2. REPORTING REQUIREMENTS AND SAMPLE REPORTS Government Auditing Standards require that the auditor issue the following reports based on the audit of the financial statements: a report on the financial statements, a report on compliance with applicable laws and regulations, and a report on internal control. In.

  In Brief. Under its Single Audit Quality Study, the Office of Management and Budget will soon be reviewing single audit engagements. To help auditors enhance the quality of the single audits they perform, this article analyzes the results of a Peer Review Program study of such audits and identifies common problems—specifically issues related to compliance with governmental . Findings Audit Documentation Availability of Individuals and Documentation Chapter 9: Reporting Standards for Performance Audits Reporting Auditors’ Compliance with GAGAS Report Format Report Content Reporting Findings, Conclusions, and Recommendations Reporting on Internal Control Page 2 of 39 Objective: The objectives of the review are to: (1) ensure that audit reports meet applicable governmental auditing, accounting and financial reporting standards, reporting requirements for single audits, and the New Mexico Administrative. Report Review Guide for Local Governments with Proprietary Funds and No Single Audit: †††† NEW MEXICO OFFICE OF THE STATE AUDITOR REPORT REVIEW GUIDE FOR AUDITS OF LOCAL GOVERNMENTS FINANCIAL AUDITS FOR THE FISCAL YEARS ENDING J This review guide should be used for local governments that present Government .