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More About This Title Wiley Federal Government Auditing: Laws, Regulations, Standards, Practices, & Sarbanes-Oxley
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Edward F. Kearney, CPA, CGFM is the Managing Partner of Kearney & Company, a CPA firm that provides audit and consulting services to the Federal government. Formerly he was at Ernst & Young and the Inspector's General's office.
Roldan Fernandez, CPA is Partner and CEO of Kearney & Company. He is a past Principal of Ernst & Young and former CFO of a publicly traded NYSE company.
Jeffrey W. Green, CPA is Partner, Kearney & Company, responsible for CPE and staff training with particular focus on Federal accounting, auditing and financial reporting.
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Part I: Background of Federal Auditing.
1. Background of Federal Auditing.
2. Federal Audit Criteria: Laws, Regulations, Audit Standards.
3. The Federal Government and Sarbanes-Oxley.
4. Auditors of Federal Agencies and Programs: Federal Auditors, State Auditors, Independent Auditors.
Part II: Federal Budgeting, Accounting and Financial Statements.
5. The Federal Budget.
6. Federal Financial Statements.
Appendix: Financial Statement Account Balances Checklist.
Part III: Auditing in the Federal Government.
7. The Federal Audit Model.
8. Planning the Audit.
9. Documenting Internal Controls: What, Who, Where, Why?
10. Assessing and Evaluating Control Risks.
11. Test of Controls, Transactions, and Accounts.
Appendix: Evaluation and Testing of EDP Systems: A Methodology.
12. End-of-Audit, Quality Control, and Reporting Procedures.
Appendix: Illustrations of Auditors’ Reports.
Part IV: Nature of Selected Federal Audits.
13. Single Audits.
14. Performance Audits.
15. Procurement and Contract Audits.
16. Grant Audits.
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