Audit Guide

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