Audit Risk Alert: Government Auditing Standards And Single Audit Developments: Strengthening Audit Integrity 2017/18 (aicpa)
by AICPA /
2017 / English / PDF
266.9 KB Download
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.
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.