Compliance auditing considerations in audits of governmental entities and other recipients of governmental financial assistance; Statement on auditing standards, 074

Authors

American Institute of Certified Public Accountants. Auditing Standards Board

Files

Description

1. This Statement is applicable when the auditor is engaged to audit a governmental entity under generally accepted auditing standards This Statement amends Statement on Standards for (GAAS), and engaged to test and report on compliance with laws and regulations under Government Auditing Standards (the Yellow Book) or in certain other circumstances involving governmental financial assistance, such as single or organization-wide audits or program-specific audits under certain federal or state audit regulations.

Publication Date

1995

Relational Format

pamphlet

Keywords

Auditing -- Standards -- United States; Administrative agencies -- Auditing -- Standards -- United States; Economic assistance, Domestic -- Auditing -- Standards -- United States

Disciplines

Accounting | Taxation

Comments

Copyright and permission to reprint held by: American Institute of Certified Public Accountants

Recommended Citation

American Institute of Certified Public Accountants. Auditing Standards Board, "Compliance auditing considerations in audits of governmental entities and other recipients of governmental financial assistance; Statement on auditing standards, 074" (1995). Statements on Auditing Standards. 77.
https://egrove.olemiss.edu/aicpa_sas/77