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Audit Guide: Government Auditing Standards and Single Audits 2017

Audit Guide: Government Auditing Standards and Single Audits 2017


ISBN: 978-1-945-49844-2

Jun 2017

512 pages


This new edition provides up-to-date information and expert guidance on single audits and Uniform Guidance compliance audit requirements, including example auditor reports for both the financial statement audit and the Uniform Guidance compliance audit. It provides nonfederal entities receiving federal awards with important information on implementing the Uniform Guidance.

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Table of Contents xv

1 Introduction and Overview of Government Auditing Standards .01-.19

2 Government Auditing Standards—Ethical Principles and General Standards .01-.51

3 Planning and Performing a Financial Statement Audit in

4 Auditor Reporting Requirements and Other Communication Considerations of Government Auditing Standards .01-.88

5 Overview of the Single Audit Act, the Uniform Guidance Audit Requirements, and the Compliance Supplement .01-.56

6 Auditor Planning Considerations Under the Uniform Guidance .01-.78

7 Schedule of Expenditures of Federal Awards .01-.43

8 Determination of Major Programs .01-.38

9 Consideration of Internal Control Over Compliance for Major Programs .01-.66

10 Compliance Auditing Applicable to Major Programs .01-.83

11 Audit Sampling Considerations of Uniform Guidance Compliance Audits .01-.138

12 Audit Considerations of Pass-Through Entities and Subrecipients .01-.55

13 Auditor Reporting Requirements and Other Communication

14 Program-Specific Audits .01-.16


A Single Audit Act Amendments of 1996

B Uniform Guidance Audit Requirements


A Overview of Statements on Quality Control Standards

B Schedule of Changes Made to the Text From the Previous Edition

Index of Pronouncements andOther TechnicalGuidance

Subject Index