Academic journal article Journal of Accountancy

AICPA Offers New Government Auditing Guide

Academic journal article Journal of Accountancy

AICPA Offers New Government Auditing Guide

Article excerpt

"Government Auditing Standards and Circular A- f 33 Audits" which includes the guidance on the latest OMB revisions.

From the AICPA

NEW YORK -- The AICPA is now offering "Government Auditing Standards and Circular A-133 Audits, "which includes guidance on the 2003 revision to "Government Auditing Standards" and the Single Audit Act Amend meets of 1996 and the June 27, 2003, revision to Office of Management and Budget Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations.

This Audit Guide (Guide) presents guidance for the audits of financial statements in conducted accordance with Government Auditing Standards (also referred to as the Yellow Book), issued by the Comptroller General of the United States of the U.S. government Accountability Office (GAO). It also presents the recommendations of the AICPA Single Audit Working Group for the conduct of audits in accordance with the Single Audit Act Amendments of 1996 (the Single Audit Act) and Office of Management and Budget (OMB) Circular A-133, Audits et States, Local Governments, and Non Profit Organizations (Circular A-133). This Guide incorporates guidance contained in Statement on Auditing Standards (SAS) No, 74, Compliance Auditing Considerations in Audits of Governmental Entities and Recipients of Governmental Financial Assistance (AICPA, Professional Standards, vol. 1, AU sec. …

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