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

Supplement

A Single Audit Act Amendments of 1996

B Uniform Guidance Audit Requirements

Appendix

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