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Chapter
16
Auditing Governments and Not-For-Profit
Granof, et al. 7th edition izations © 2016 John Wiley & Sons, Inc.
All rights reserved.
Chapter 16 |
1
Learning
Objectives
Auditing
Government
&
Not-for-Profit
vs.
Business
Types
of
audits
that
governments
conduct
Standards
of
government
audits
Role
of
“Yellow-Book”
in
governmental
auditing
Single Audit Act
(A-133)
Auditor
reports
Characteristics
and
key
elements
of
performance
audits
Ethical issues
auditors.
facing
governmental
and
not-for-profit
accountants
and
Granof, et al. – 7th edition
© 2016 John Wiley & Sons, Inc.
All rights reserved.
Chapter 16 |
2
FACT
U.S.
Government Accountability Office
Government
(GAO) Audit
of
the
U.S.
For
the past 17 YEARS, from 1997 to 2014, the GAO has Disclaimed
an Opinion on the U.S. Government’s Financial Statements
(page 225)
Granof, et al. – 7th edition
© 2016 John Wiley & Sons, Inc.
All rights reserved.
Chapter 16 |
3