EDWARD F. KEARNEY, CPA, CGFM, is the Managing Partner of Kearney & Company.
ROLDAN FERNANDEZ, CPA, is Senior Partner of Kearney & Company.
JEFFREY W. GREEN, CPA, is Senior Partner and Partner-in-Charge of Kearney & Company's Federal Audit Practice.
DAVID M. ZAVADA, CPA, is a Partner with Kearney & Company. He was formerly in charge of government-wide accounting and auditing policy at the Office of Management and Budget and Assistant Inspector General at the Department of Homeland Security.
Part I Background of Federal Auditing 1
Chapter 1 Background of Federal Auditing: Evolution, Standard Setters, Responsibilities, Audit Types 3
Chapter 2 Federal Audit Criteria: Laws, Regulations, Audit Standards 17
Chapter 3 Selected Issues in Federal Financial and Internal Control Reporting 45
Part II Federal Budgeting, Accounting, and Financial Statements 65
Chapter 4 Accounting in the Federal Government: Budgets, Accountable Events, Transactions 67
Chapter 5 Federal Financial Statements 91
Part III Auditing in the Federal Government 121
Chapter 6 Evolving Guidance: Recent Developments in Auditing Standards 123
Chapter 7 The Federal Audit Model 139
Chapter 8 Planning the Audit: Well Done Is Half Done 161
Chapter 9 Documenting Internal Controls: What, Who, Where, and Why? 193
Chapter 10 Assessing and Evaluating Control Risks 213
Chapter 11 Test of Controls, Transactions, and Accounts 229
Chapter 12 End-of-Audit, Quality Control, and Reporting Procedures 255
Part IV Nature of Selected Federal Audits 283
Chapter 13 Auditing and Evaluating Federal IT Systems 285
Chapter 14 Performance Audits: Different Scopes, Different Folks, Different Reports 323
Chapter 15 Procurement Audits, Contract Audits, and Grant Audits 345
Chapter 16 Attestation Reports 397