Federal Government Auditing: Laws, Regulations, Standards, Practices, & Sarbanes-Oxley联邦政府审计:法律、规定、标准、实践

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  • 版 次:1
  • 页 数:344
  • 字 数:
  • 印刷时间:2005年12月01日
  • 开 本:大16开
  • 纸 张:胶版纸
  • 包 装:平装
  • 是否套装:否
  • 国际标准书号ISBN:9780471740483
作者:Cornelius E. Tierney 著出版社:吉林长白山出版时间:2005年12月 
内容简介
The most practical, authoritative guide to federal government auditing
  Federal Government Auditing is a comprehensive, easy-to-use guide to the unique requirements of federal government auditing--requirements that can confound you if you don't deal with them every day. This information-packed, single-source reference is ideal for auditors of federal agencies and programs and financial dealings subject to audits by the federal government. It gives you up-to-date information on the applicable laws, regulations, and audit standards.
  Written in a non-technical style and complete with helpful exhibits, this guide is a "go-to" reference for government auditors, inspectors general, public accountants, military comptrollers, legislators, state and local government auditors, budget offices, financial managers, and financial analysts. The information also applies to contractors and grantees, universities, and other non-profits and organizations that have repeated financial dealings with the federal government.
  Created for both professionals and others performing federal government audits, this concise, yet comprehensive guide:
目  录
Preface
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?

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