Federal Government Auditing: Laws, Regulations, Standards, Practices, & Sarbanes-Oxley Book

1	Background of federal auditing	3
2	Federal audit criteria : laws, regulations, audit standards	19
3	The federal government and sarbanes-oxley	43
4	Auditors of federal agencies and programs : federal auditors, state auditors, independent auditors	61
5	The federal budget	81
6	Federal financial statements	101
App	Financial statement account balances checklist	125
7	The federal audit model	131
8	Planning the audit	151
9	Documenting internal controls : what, who, where, why?	169
10	Assessing and evaluating control risks	187
11	Test of controls, transactions, and accounts	201
App	Evaluation and testing of EDP systems : a methodology	224
12	End-of-audit, quality control, and reporting procedures	231
App	Illustrations of auditor's reports	251
13	Single audits	259
14	Performance audits	277
15	Procurement and contract audits	295
16	Grant audits	317