Auditing in Government Organizations

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    • Go to the General Accountability Office (GAO) Website to review the materials recently issued in “Yellow Book”, located athttp://www.gao.gov/yellowbook/overview. Compare and summarize the three (3) primary types of government audits: financial audits, attestation engagements, and performance audits. Examine how the GAO Yellow Book guides the audit process.
    • Go to the AICPA Website to review the materials on The Single Audit Act, located athttp://www.aicpa.org/Advocacy/Issues/Pages/AuditsofFederalFunds_SingleAudits.aspx. Discuss major provisions and implications of the Single Audit Act and identify to whom it applies.

 
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