Audit Risk AlertGovernment Auditing Standards and Single Audit Developments: Strengthening Audit Integrity 2017/18
AICPA 1. Aufl.
This book focuses on areas of change in audits performed under the Uniform Guidance, highlighting those areas which may be challenging or frequently misunderstood. It also discusses emerging practice issues and current developments related to entities subject to an audit performed under Government Auditing Standards and the OMB Uniform Guidance, and provides information to help you identify significant risks that may affect an audit of entities receiving federal awards. In addition, this alert provides a summary of proposed revisions to Government Auditing Standards as found in the exposure draft to assist you in keeping up to date on the proposed revisions to the Yellow Book.
Government Auditing Standards and Single Audit Developments—2017/18 .01-174 How This Alert Helps You 01-07 Revision to Government Auditing Standards 08-19 Competence 12 Continuing Professional Education 13 Internal Control 14 Quality Control 15 Peer Review 16 Standards for Financial Audits 17 Attestation Engagements and Reviews of Financial Statements 18 Performance Audits 19 2017 OMB Compliance Supplement 20-24 Federal Agency and Other Activities 25-40 COFAR Disbanded 25-28 Federal Audit Clearinghouse 29-31 Student Financial Aid 32-33 U.S. Department of Health and Human Services (HHS)– Head Start 34-35 CIGIE Guides 36-37 GAO Study on Federal Agency Oversight of Federal Awards 38-40 Implementing Regulations of Federal Agencies 41-43 Uniform Guidance Effective Dates 44-48 Uniform Guidance Procurement Standards Grace Period Extended 46-48 Uniform Guidance Considerations for Auditees 49-81 Introduction 49-50 Auditee Requirements Related to Internal Control 51-53 Procurement Standards 54-55 Subrecipient Monitoring and Management 56-62 Subpart—Indirect (F&A) Costs 63-69 Auditee Requirements in Subpart F 70-81 Performing the Uniform Guidance Compliance Audit 82-97 Internal Control in the Compliance Audit 83-87 Dual Purpose Testing 88-89 Schedule of Expenditures of Federal Awards 90-91 Major Program Determination Under the Uniform Guidance Determination of Type A Major Programs 92-96 Schedule of Findings and Questioned Costs 97 Audit Quality Study 98-106 What Can Auditors Do to Enhance Audit Quality? 100-106 Enhancing Audit Quality Initiative 107-110 Audit Deficiencies Found in Single Audits 111-115 Summary of Matters Found in Recent Peer Reviews 112-115 Audit and Attest Developments 116-123 Clarified Attestation Standards Effective 116-118 AICPA Competency and Learning Website 119-123 AICPA GAQC 124-135 AICPA Single Audit Certificate Programs 136-137 AICPA Not-for-Profit Initiatives 138-143 NFP Member Section 139 NFP Certificate Programs 140-143 On the Horizon 144-149 Federal Audit Clearinghouse Single Audit Pilot Project 147-149 Resource Central 150-174 Publications 151-153 Continuing Professional Education 154-155 Webcasts 156-157 Industry Conferences 158-162 Member Service Center 163-166 The Center for Plain English Accounting 167 AICPA Online Professional Library: Accounting and Auditing Literature 168 Financial Reporting Center of AICPA.org 169-170 AICPA Industry Expert Panels 171-172 Industry Websites 173-174
Founded in 1887, the American Institute of Certified Public Accountants (AICPA) represents the CPA and accounting profession nationally and globally regarding rule-making and standard-setting, and serves as an advocate before legislative bodies, public interest groups and other professional organizations. The AICPA develops standards for audits of private companies and other services by CPAs; provides educational guidance materials to its members; develops and grades the Uniform CPA Examination; and monitors and enforces compliance with the accounting profession's technical and ethical standards.The AICPA's founding established accountancy as a profession distinguished by rigorous educational requirements, high professional standards, a strict code of professional ethics, a licensing status and a commitment to serving the public interest.
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