Wiley Federal Government Auditing

EDWARD F. KEARNEY, CPA, CGFM, is the Managing Partner of Kearney & Company.ROLDAN FERNANDEZ, CPA, is Senior Partner of Kearney & Company.JEFFREY W. GREEN, CPA, is Senior Partner and Partner-in-Charge of Kearney & Company's Federal Audit Practice.DAVID M. ZAVADA, CPA, is a Partner with Kearney & Company. He was formerly in charge of government-wide accounting and auditing policy at the Office of Management and Budget and Assistant Inspector General at the Department of Homeland Security.

• Preface viiPart I Background of Federal Auditing 1Chapter 1 Background of Federal Auditing: Evolution, Standard Setters, Responsibilities, Audit Types 3Chapter 2 Federal Audit Criteria: Laws, Regulations, Audit Standards 17Chapter 3 Selected Issues in Federal Financial and Internal Control Reporting 45Part II Federal Budgeting, Accounting, and Financial Statements 65Chapter 4 Accounting in the Federal Government: Budgets, Accountable Events, Transactions 67Chapter 5 Federal Financial Statements 91Part III Auditing in the Federal Government 121Chapter 6 Evolving Guidance: Recent Developments in Auditing Standards 123Chapter 7 The Federal Audit Model 139Chapter 8 Planning the Audit: Well Done Is Half Done 161Chapter 9 Documenting Internal Controls: What, Who, Where, and Why? 193Chapter 10 Assessing and Evaluating Control Risks 213Chapter 11 Test of Controls, Transactions, and Accounts 229Chapter 12 End-of-Audit, Quality Control, and Reporting Procedures 255Part IV Nature of Selected Federal Audits 283Chapter 13 Auditing and Evaluating Federal IT Systems 285Chapter 14 Performance Audits: Different Scopes, Different Folks, Different Reports 323Chapter 15 Procurement Audits, Contract Audits, and Grant Audits 345Chapter 16 Attestation Reports 397Index 411