Government Auditing Standards and Single Audits 2019 (AICPA Audit Guide)

by AICPA

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Need assistance in understanding and applying the special considerations required in a single audit? This 2019 Audit Guide is an indispensable resource for auditors performing Yellow Book and Uniform Guidance compliance audits.

Based on Government Auditing Standards, 2011 Revision, this new edition provides up-to-date information and expert guidance on single audits and Uniform Guidance compliance audit requirements. It includes example auditor reports for both the reporting required under Government Auditing Standards and the Uniform Guidance compliance audit.

Key features include:

  • Understand the complexities of Government Auditing Standards, including the requirements related to auditor independence.
  • Gain an understanding of the requirements for performing a Uniform Guidance compliance audit, including major program determination.
  • Understand the unique audit areas related to a compliance audit of federal awards, including internal control over compliance for major programs.
  • Properly report on the single audit using the illustrative auditor's reports for both the financial statement audit performed under Government Auditing Standards and the compliance audit performed under the Uniform Guidance.
  • ISBN13 9781948306775
  • Publish Date 7 August 2019 (first published 6 August 2019)
  • Publish Status Active
  • Out of Print 24 February 2022
  • Publish Country US
  • Imprint John Wiley & Sons Inc