Wiley Federal Government Auditing: Laws, Regulations, Standards, Practices, and Sarbanes-Oxley, 2nd Edition

INDEX

A

Accountability for Tax Dollars Act of 2002

Accounting, Federal

basis for

budgetary

congressional allocations, nature of

congressional authorizations and appropriations

GAO decisions

other spending authority

prohibitions

federal allowances, nature of

federal entity allotments, nature of

federal obligations, nature of

expenditures

legal form for

other conditions for

recording

fund

OMB apportionment, nature of

proprietary accounting

accrual

for assets

for costs

for disbursements

for expenses

for liabilities

for revenues or receipts

American Institute of Certified Public Accountants (AICPA)

auditing standards, U.S.

AU 312.62

AU 314

AU 314.41

AU 318

AU 325.06

AU 325.07

AU 402

AU-C 200

AU-C, 240.15

AU-C, 315.06

AU-C, 315.11

AU-C 330.04

AU-C 501

generally accepted auditing standards (GAAS)

American Recovery and Reinvestment Act

Anti-Deficiency Act

noncompliance consequences

objective

Section 3679 audit considerations

Association of Government Accountants (AGA)

Public Attitudes toward Government Accountability and Transparency (survey)

Redefining Accountability: Recovery Act Practices and Opportunities (research report)

Attestation reports

on agreed-upon procedures

practical consideration

government standards, additional

fieldwork

reporting

on internal controls

on management’s assertions

feasibility of engagement, determining

internal controls and related testing

practical consideration

reporting

standards

fieldwork

general

reporting

Audit and attest engagements, types of

financial-related ...