Browse The Auditing and Attestation (AUD)
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- 13.1 Types of Opinions: Unmodified/Unqualified, Qualified, Adverse, Disclaimer
- 13.2 Emphasis-of-Matter and Other-Matter (Explanatory) Paragraphs
- 13.3 Comparative Financial Statements, Predecessor Auditors
- 13.4 Supplementary and Other Information in Documents Containing Audited F/S
- 13.5 Omission or Inconsistency of Required Disclosures
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- 20.2 Advanced IT Environments (Cloud, Mobile, IoT)
- 20.4 Data Analytics and Automated Tools in Audit
- 20.3 IT General Controls Testing and Documentation
- 20.5 Cybersecurity Essentials for Auditors
- 20.6 Considerations for System and Organization Control (SOC) for Cybersecurity
- 20.1 IT Auditing Fundamentals
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- 21.1 Overview of Forensic Accounting
- 21.2 Fraud Examination Methods and Testing
- 21.3 Data Mining for Irregularities
- 21.4 Litigation Support and Expert Witness Services
- 21.5 Ethics and Independence in Forensic Engagements
- 21.6 Tools and Technologies in Forensic Audits
- 21.7 Additional Considerations for Forensic Audits
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- 22.5 Challenges and Evolving Standards in ESG
- 22.1 Emerging ESG Reporting Frameworks
- 22.2 Integrating ESG Risk into the Audit Process
- 22.3 Communicating ESG Results and Impact on External Reporting
- 22.4 ESG Metrics and Verification Techniques
- 22.6 ESG Assurance Engagements Under AICPA Standards
- 22.7 Future Outlook: ESG and Investor Demands
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Chapter 18: Governmental Audits, Single Audits, and Other Specialized Engagements
In this section
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Audits of Entities Receiving Federal Awards (Single Audits)
Learn about essential Single Audit requirements under 2 CFR 200 Subpart F, combining financial statement and compliance audits for entities expending significant federal awards.
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Government Auditing Standards (the “Yellow Book”): Chapter 18.1
An in-depth exploration of the Yellow Book’s origin, ethical and independence requirements, and unique reporting considerations under Government Auditing Standards (GAS). Learn how these standards ensure consistent and transparent audits of government programs and entities receiving federal funds.
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Other Specialized Governmental Engagements
Explore performance audits, audits of state and local departments, compliance engagements, and program-specific reviews under governmental auditing frameworks.
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Restricted Use Reports and Compliance with Laws and Regulations
Discover the key aspects of restricted use reports, material noncompliance, and legal obligations essential for governmental audits and specialized engagements.
