Details

Audit Risk Alert


Audit Risk Alert

Government Auditing Standards and Single Audit Developments: Strengthening Audit Integrity 2018/19
AICPA 1. Aufl.

769,99 €

Verlag: Wiley
Format: PDF
Veröffentl.: 20.11.2018
ISBN/EAN: 9781119576570
Sprache: englisch
Anzahl Seiten: 48

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Beschreibungen

This Audit Risk Alert highlights areas of change in audits performed under the Uniform Guidance, focusing on 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 revision found in the 2018 Yellow Book. Updates include: The 2018 Yellow Book USDA Rural Development Dept of Education Housing and Urban Development
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

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