Government auditing standards and single audits.

Introduction and Overview of Government Auditing Standards -- Government Auditing Standards Audits. Government Auditing Standards-Ethical Principles and General Standards -- Planning and Performing a Financial Statement Audit in Accordance With Government Auditing Standards -- Auditor Reporting Requirements and Other Communication Considerations of Government Auditing Standards -- Single Audits Under the Uniform Guidance. Overview of the Single Audit Act, the Uniform Guidance Audit Requirements, and the Compliance Supplement -- Auditor Planning Considerations Under the Uniform Guidance -- Schedule of Expenditures of Federal Awards -- Determination of Major Programs -- Consideration of Internal Control Over Compliance for Major Programs -- Compliance Auditing Applicable to Major Programs -- Audit Sampling Considerations of Uniform Guidance Compliance Audits -- Audit Considerations of Pass-Through Entities and Subrecipients -- Auditor Reporting Requirements and Other Communication Considerations in a Single Audit -- Program-Specific Audits -- Single Audit Act Amendments of 1996 -- Uniform Guidance Audit Requirements.

Includes indexes.

Online resource; title from PDF title page (John Wiley, viewed September 14, 2017).