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Audit Risk Alert: Government Auditing Standards and Single Audit Developments: Strengthening Audit Integrity 2018/19

Audit Risk Alert: Government Auditing Standards and Single Audit Developments: Strengthening Audit Integrity 2018/19

作者： AICPA
出版商： John Wiley & Sons
ISBN: 9781948306270
出版时间 November 2018
规格： Paperback , 48 pages
适应领域： U.S. ? 免责申明：
Countri(es) stated herein are used as reference only

List Price: ￥455.70

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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
Government Auditing Standards and Single Audit Developments —2018/19 01-149

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 Education17-19

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 Hosting90-91

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 AICPAorg 144-145

AICPA Industry Expert Panels 146-147

Industry Websites 148-149

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Audit Risk Alert: Government Auditing Standards and Single Audit Developments: Strengthening Audit Integrity 2018/19

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