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Government Auditing Standards and Single Audits - Audit Guide

Publisher: AICPA
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Fully updated for the OMB Uniform Guidance for federal awards!
This guide is an indispensable resource for auditors performing audits of financial statements in accordance with Government Auditing Standards (Yellow Book) and OMB compliance audits. Use this valuable tool to assist in dealing with the special considerations required in a single audit.

This edition, updated as of February 1, 2015, provides up-to-date information regarding performing a single audit, including example auditor reports for both the financial statement audit and the OMB compliance audits. This year’s edition contains guidance on performing a compliance audit under Circular A-133 (Part II) and, in addition, a compliance audit under the Uniform Guidance (Part III).

Key benefits:

  • Understand the complexities of Government Auditing Standards including the requirements related to auditor independence.
  • Understand the OMB guidance regarding compliance audits performed under the Uniform Guidance.
  • Provides detailed information on all aspects of performing a Uniform Guidance compliance audit, including the determination of major programs as revised by the Uniform Guidance.
  • Identify important transition considerations affecting upcoming compliance audits performed both Circular A-133 and the Uniform Guidance.

Updates:

  • Fully updated for the OMB Uniform Guidance

Who Will Benefit? 

  • Auditors and management of entities that receive federal awards
AICPA and GASB Government Standards Set [Subscription]
This discounted set gives you access to the full range of AICPA government-related literature combined with the GASB library, all in one convenient online subscription. Plus you’ll save money over the individual purchase prices. The set includes how-to advice and authoritative guidance, valuable discussion, best practices, hands-on tools, and much more. Follow the link above for details.
This product is also available in an online subscription format that includes the corresponding Government Auditing Standards and Circular A-133 Developments - Audit Risk Alert, content updates and unlimited online access for 1 year. Select the Online Subscription option at the bottom of the page and save!
Government Auditing Standards and Single Audits and Audit Risk Alert
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