Montgomery Auditing Continuing Professional Education

, by O'Reilly, Vincent M.; McDonnell, Patrick J.; Winograd, Barry N.; Gerson, James S.; Jaenicke, Henry R.

Note: Supplemental materials are not guaranteed with Rental or Used book purchases.

ISBN: 9780471346050 | 0471346055
Cover: Paperback
Copyright: 8/13/1999

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Montgomery's Auditing is the definitive handbook on auditing, and this Continuing Professional Education version is a professional edition of the successful subscription reference, providing a condensed, yet complete overview of auditing for the professional as well as the senior level student. The strategies contained help to strengthen the auditor's skills in the profession's core service-audits conducted in accordance with GAAS of financial statements prepared in conformity with GAAP.

PART 1 THE AUDIT ENVIRONMENT

(120)

An Overview of Auditing

(14)

Types of Assurance Services

(1)

Definition of Auditing

(4)

Assertions About Economic Actions and Events

(1)

Degree of Correspondence Between Assertions and Established Criteria

(1)

Objectively Obtaining and Evaluating Evidence

(1)

Systematic Process

(1)

Communicating the Results to Interested Users

(1)

Relationship Between Accounting and Auditing

(1)

Role of Independent Audits

(5)

Expectations of Users of Financial Information

(1)

Addressing User Expectations

(1)

Limitations of Auditing

(2)

Continuing Efforts to Meet Users' Needs

(4)

Studies, Proposals, Recommendations, and the Profession's Responses

(2)

Issues Awaiting Resolution

(2)

Organization and Structure of the Auditing Profession

(19)

Types of Assurance Services

(3)

Financial Audits

(1)

Compliance Audits

(1)

Performance Audits

(1)

Reviews of Financial Information

(1)

Attest Engagements

(1)

Other Assurance Services

(1)

Types of Auditors

(2)

Organization of an Accounting Firm

(4)

Assurance Services

(2)

Nonassurance Services

(1)

Firm Structure

(2)

Audit Engagement Team

(1)

Organization of the Auditing Profession

(2)

American Institute of CPAs

(1)

State Societies of CPAs

(1)

Institute of Internal Auditors

(1)

Other Organizations

(1)

Professional Certification and Licensing

(2)

Certified Public Accountant (CPA)

(1)

Certified Fraud Examiner (CFE)

(1)

Certified Internal Auditor (CIA)

(1)

Certified Information Systems Auditor (CISA)

(1)

Assurance Standards and Standard-Setting Bodies

(6)

Generally Accepted Auditing Standards

(1)

International Auditing Standards

(1)

Role of the SEC and the Courts

(1)

Standards for Internal Auditing

(1)

Standards for Government Auditing

(3)

Attestation Standards

(1)

Statements on Standards for Accounting and Review Services

(1)

Auditing Standards and Professional Conduct

(35)

Auditing as a Profession

(2)

Generally Accepted Auditing Standards

(6)

General Standards

(1)

Standards of Field Work

(2)

Standards of Reporting

(1)

AICPA Code of Professional Conduct

(11)

Independence, Integrity, and Objectivity

(6)

General and Technical Standards

(1)

Responsibilities to Clients

(1)

Responsibilities to Colleagues

(1)

Other Responsibilities and Practices

(1)

Marketing Professional Services

(1)

Incentives for Maintaining Audit Quality

(5)

Introduction

(1)

Quality Controls

(2)

Practice-Monitoring Programs

(2)

Disciplinary System

(1)

Enhancing the Independence of Auditors

(11)

Formation of Audit Committees

(2)

Enhancing the Auditor's Responsibilities to the Board of Directors

(1)

Communicating with Predecessor Auditors

(1)

Scrutiny of Auditor Changes

(2)

Rotation of Audit Personnel

(1)

Transfer of the Audit Function to the Public Sector

(1)

Auditor Selection of GAAP for Clients

(1)

Prohibition of Management Advisory Services

(2)

Auditors' Professional Responsibility

(15)

Professional Responsibility Versus Legal Liability

(1)

Responding to Public Expectations

(1)

Responsibility for Detecting Error, Fraud, and Illegal Acts

(7)

AICPA Professional Requirements

(1)

Error and Fraud and the Characteristics of Fraud

(1)

Assessing the Risk of Fraud

(2)

Responding to the Risk of Fraud

(1)

Evaluation of Test Results

(1)

Documentation Requirements

(1)

Illegal Acts by Clients

(2)

Required Auditor Communications

(4)

Responsibilities on Discovering an Error, Fraud, or Illegal Act

(2)

Auditor ``Whistleblowing''

(1)

Communicating Internal Control Deficiencies

(1)

Other Communications with Audit Committees

(1)

Engagement Letters

(3)

Auditor's Legal Liability

(35)

Overview of the American Legal System

(4)

Federal Courts

(1)

Administrative Agencies

(1)

State Courts

(1)

Judicial Procedures

(2)

Litigation Explosion

(3)

Consumerism

(1)

Auditors as ``Insurers''

(1)

Savings and Loan Crisis

(1)

Liability to Clients

(3)

Civil Liability to Third Parties Under Common Law

(8)

Privity of Contract Doctrine

(1)

Primary Benefit Rule

(1)

Foreseen Third Parties

(1)

Foreseeable Third Parties

(4)

Scienter Requirement

103

(1)

Civil Liability to Third Parties Under the Federal Securities Acts

104

(6)

Securities Act of 1933

104

(2)

Securities Exchange Act of 1934

106

(3)

Private Securities Litigation Reform Act of 1995

109

(1)

RICO

110

(1)

Criminal Liability

110

(1)

Other SEC Sanctions

111

(5)

Injunctive Proceedings

112

(1)

Administrative [Rule 2(e)] Proceedings

113

(3)

Profession's Responses to the Litigious Environment

116

(5)

Authoritative Pronouncements

116

(1)

Increased Attention to Quality Control

117

(1)

Efforts to Reduce Exposure to Liability

118

(3)

PART 2 THEORY AND CONCEPTS

121

(266)

The Audit Process

123

(33)

Management Assertions, Audit Objectives, and Auditing Procedures

123

(3)

Audit Evidence and Audit Tests

126

(9)

Types of Evidence

127

(3)

Competence of Evidential Matter

130

(3)

Sufficiency of Evidential Matter

133

(1)

Types of Audit Tests

133

(1)

Audit Evidence Decisions

134

(1)

Audit Risk

135

(7)

Overall Audit Risk

136

(1)

The Components of Audit Risk

137

(5)

Materiality

142

(3)

The Steps in an Audit

145

(11)

Engagement Planning and Management

147

(1)

Obtaining Information About the Entity

148

(1)

Understanding the Entity's Internal Control

149

(1)

Assessing Control Risk and Developing the Audit Strategy

150

(2)

Confirming the Assessment of Control Risk by Performing Tests of Controls

152

(1)

Developing the Substantive Test Audit Program

153

(1)

Performing Substantive Tests

154

(1)

Completing the Audit

154

(1)

Formulating the Audit Report and Communicating Findings

154

(2)

Engagement Planning and Management

156

(22)

Accepting or Retaining the Client

157

(1)

Client Service and Communication

157

(3)

Establishing Engagement Terms and Goals

158

(1)

Working with Management and Other Personnel

159

(1)

Working with Audit Committees and Boards of Directors

159

(1)

Using the Work of Others

160

(5)

Internal Auditors

160

(3)

Specialists

163

(1)

Other Auditors

164

(1)

Managing the Engagement

165

(2)

Engagement Control

165

(1)

Staffing the Engagement

166

(1)

Supervision and Review

166

(1)

Obtaining Information About the Entity

167

(5)

Obtaining Knowledge of the Entity's Business and Industry

168

(1)

Reviewing Prior Years' Audit Work

168

(1)

Gathering and Analyzing Recent Financial Information

169

(1)

Updating Knowledge of Applicable Accounting, Auditing, and Regulatory Standards

170

(1)

Considering the Entity's Risk Management Policies

170

(1)

Identifying Related Party Transactions

171

(1)

Identifying Inherent Risks

171

(1)

Making Preliminary Materiality Judgments

172

(1)

Working Papers

172

(6)

Form and Content of Working Papers

173

(2)

Working Paper Organization

175

(1)

Typical Working Papers

175

(3)

Overview of Internal Control

178

(14)

Definition and Components of Internal Control

178

(4)

Relevance of an Entity's Internal Control to an Audit

182

(2)

Transaction Cycles and Control Objectives

184

(4)

Control Objectives

185

(2)

Computer Controls

187

(1)

Specific Control Objectives: An Example

187

(1)

Relationship Between Control Risk and the Achievement of Audit Objectives

188

(4)

Understanding Entity-Level Controls

192

(18)

Developing the Understanding

192

(12)

Control Environment

195

(2)

Management's Risk Assessment

197

(1)

Monitoring

198

(1)

Information and Communication

198

(6)

Evaluating Design Effectiveness

204

(1)

Documenting the Understanding and Evaluation of Design

205

(5)

Understanding Activity-Level Controls

210

(24)

Control Activities

211

(13)

Transaction Processing Controls

213

(3)

File Maintenance Controls

216

(2)

Asset Protection Controls

218

(1)

Computer Controls

219

(5)

Monitoring Controls

224

(2)

Developing the Understanding

226

(3)

Evaluating Design Effectiveness

229

(1)

Documenting the Understanding and Evaluation of Design

230

(4)

Narratives

230

(1)

Flowcharts

230

(1)

Control Matrices

231

(1)

Internal Control Questionnaires

231

(3)

Assessing Control Risk and Developing the Audit Strategy

234

(19)

Preliminary Assessment of Control Risk

235

(2)

Developing the Audit Strategy

237

(6)

Tailoring Tests of Controls to the Preliminary Assessment

238

(4)

Efficiency Considerations

242

(1)

Performing Tests of Controls

243

(7)

Sources of Evidence and Techniques Used to Test Controls

244

(2)

Timeliness of Evidence

246

(1)

Continuous Operation of Controls

246

(1)

Testing Computer Controls

247

(1)

Dual-Purpose Tests

248

(1)

Interrelationship of Evidence

248

(1)

Evaluating the Results of Tests of Controls

248

(2)

Effect of an Entity's Use of a Service Organization

250

(1)

Documenting the Assessment of Control Risk and Tests of Controls

251

(2)

Auditing the Revenue Cycle

253

(23)

Typical Transactions and Controls

253

(12)

Sales of Goods and Services

254

(5)

Payments Received for Goods and Services

259

(3)

Goods Returned by and Claims Received from Customers

262

(2)

Monitoring Controls

264

(1)

Determining the Audit Strategy

265

(11)

Developing the Understanding of Controls

265

(2)

Audit Strategy Decisions---An Illustration

267

(7)

Tests of Controls to Support a Low Control Risk Assessment

274

(2)

Auditing the Purchasing Cycle

276

(26)

Typical Transactions and Controls

277

(11)

Acquisition of Goods and Services

277

(5)

Payments Made for Goods and Services

282

(2)

Goods Returned to Suppliers

284

(1)

Payroll Processing

285

(2)

Payment of Wages

287

(1)

Monitoring Controls

287

(1)

Determining the Audit Strategy

288

(14)

Developing the Understanding of Controls

289

(1)

Audit Strategy Decisions---An Illustration

290

(10)

Tests of Controls to Support a Low Control Risk Assessment

300

(2)

Substantive Tests

302

(29)

Substantive Test Strategy Decisions

303

(9)

Types of Accounts

303

(4)

Effect of Control Risk Assessment

307

(2)

Nature of Substantive Tests Under Varying Risk Assessments

309

(3)

Substantive Tests of Details

312

(8)

Techniques Used to Perform Tests of Details

312

(3)

Timing of Tests of Details

315

(2)

Extent of Testing

317

(2)

Using Computer Audit Techniques to Perform Substantive Tests

319

(1)

Substantive Tests of Programmed Accounting Procedures

320

(1)

Analytical Procedures

320

(5)

Developing Expectations

321

(1)

Using Analytical Procedures to Achieve Audit Objectives

322

(2)

Other Considerations in Using Analytical Procedures

324

(1)

Testing Accounting Judgments and Estimates

325

(3)

Evaluating Accounting Judgments

325

(1)

Auditing Accounting Estimates

326

(2)

Evaluating the Results of Substantive Tests

328

(1)

Developing the Audit Program

329

(2)

The Use of Audit Sampling

331

(56)

Audit Risk and Sampling

332

(2)

Defining the Population

332

(1)

Sampling Risk

332

(2)

Nonsampling Risk

334

(1)

Determinants of Sample Size

334

(5)

Acceptable Level of Sampling Risk

335

(1)

Tolerable Deviation Rate or Misstatement Amount

336

(1)

Expected Deviation Rate or Misstatement Amount

337

(2)

Choosing Statistical or Nonstatistical Methods

339

(2)

Statistical Tests of Controls

341

(10)

Basic Concepts of Attributes Sampling

342

(2)

Determining Sample Sizes in Statistical Attributes Tests

344

(2)

Selecting the Sample

346

(1)

Evaluating Statistical Attributes Sample Results

347

(2)

Discovery Sampling

349

(1)

Sequential Sampling

350

(1)

Statistical Substantive Testing

351

(18)

Applying Variables Sampling

352

(1)

Monetary Unit Sampling (MUS)

353

(5)

Mean-Per-Unit Estimation

358

(9)

Difference and Ratio Estimation

367

(2)

Nonstatistical Sampling

369

(9)

Determining Sample Size

370

(1)

Selecting Representative Samples

371

(1)

Evaluating Sample Results

372

(6)

Documenting Audit Sampling

378

(1)

Appendix A: Tables for Determining Sample Size: Attributes Sampling

379

(2)

Appendix B: Tables for Evaluating Sample Results: Attributes Sampling

381

(4)

Appendix C: Tables for Two-Stage Sequential Sampling Plans: Attributes Sampling

385

(2)

PART 3 AUDITING SPECIFIC ACCOUNTS

387

(144)

Auditing Cash and Accounts Receivable

389

(32)

Introduction

389

(1)

Cash and Cash Equivalents

389

(1)

Audit Objectives

390

(1)

Cash Management

391

(1)

Risk Factors and Materiality

392

(1)

Substantive Tests

393

(6)

Confirming Account Balance Information with Financial Institutions

393

(1)

Bank Reconciliations

394

(2)

Count of Cash on Hand

396

(1)

Bank Transfer Schedule

397

(2)

Reviewing Financial Statement Presentation and Related Disclosures

399

(1)

Accounts Receivable and Related Revenue Cycle Accounts

399

(1)

Audit Objectives

400

(1)

Identifying Inherent Risks

401

(1)

Analytical Procedures

402

(4)

Substantive Tests of Details

406

(15)

Control Risk Assessment and the Nature, Timing, and Extent of Substantive Tests

406

(3)

Cutoff Tests of Shipments and Collections

409

(1)

Confirming Accounts Receivable

410

(1)

Confirmation Procedures

411

(6)

Lapping

417

(1)

Tests of Valuation

417

(2)

Tests of Rights and Obligations, and Presentation and Disclosure

419

(1)

Other Substantive Tests

419

(2)

Auditing Inventories and Cost of Sales

421

(39)

Audit Objectives

422

(1)

Typical Inventory Transactions and Controls

423

(11)

Producing Goods for Sale

424

(4)

Storing Raw Materials and Finished Goods

428

(5)

Shipping Goods Produced

433

(1)

Determining the Audit Strategy

434

(10)

Inherent Risk Factors and Materiality

434

(1)

Analytical Procedures

435

(1)

Assessment of Control Risk

436

(1)

Performing Tests of Controls

437

(2)

Early Substantive Testing

439

(5)

Substantive Tests

444

(16)

Observation of Physical Inventories

444

(6)

Testing Ownership and Cutoff

450

(2)

Inventory Costing and Summarization

452

(3)

Inventory Valuation

455

(2)

Auditing Cost of Sales

457

(1)

Purchase Commitments

458

(1)

Analytical Procedures

458

(1)

Management Representation Letter

459

(1)

Auditing Investments, Prepayments and Accruals, and Property, Plant, and Equipment

460

(31)

Investments in Debt and Equity Securities and Related Income

460

(1)

Audit Objectives

460

(2)

Substantive Tests

462

(8)

Existence, Ownership, Accuracy, and Completeness

462

(2)

Tests of the Appropriateness of Accounting Policies

464

(1)

Tests of Carrying Values

465

(3)

Tests of Investment Income

468

(1)

Tests of Classification, Presentation, and Disclosure

468

(1)

Tests Related to Investments in Sophisticated Financial Instruments

468

(2)

Prepayments and Accruals

470

(1)

Audit Objectives

471

(1)

Substantive Tests

472

(9)

Accrued Pension Costs

473

(1)

Other Postretirement Benefit Obligations

474

(1)

Postemployment Benefit Obligations

475

(1)

Environmental Liabilities

475

(1)

Self-Insurance Arrangements

476

(2)

Substantive Tests of Other Prepayments and Accruals

478

(3)

Property, Plant, and Equipment, and Intangible Assets and Deferred Charges

481

(1)

Audit Objectives

481

(2)

Substantive Tests

483

(8)

Examination of Opening Balances and Prior Year's Transactions

484

(1)

Existence and Ownership of Assets

484

(2)

Acquisition of Assets

486

(1)

Disposition of Assets

487

(1)

Classification of Expenditures

487

(1)

Capital Leases

488

(1)

Depreciation and Salvage Values

489

(1)

Intangible Assets and Deferred Charges

489

(1)

Carrying Values

490

(1)

Auditing Accounts Payable, Income Taxes, Debt and Equity, and Disclosures

491

(40)

Accounts Payable and Related Purchasing Cycle Accounts

491

(1)

Audit Objectives

491

(1)

Identifying Inherent Risks

492

(1)

Analytical Procedures

493

(1)

Substantive Tests of Details

494

(10)

Control Risk Assessment and the Nature, Timing, and Extent of Substantive Tests

495

(3)

Cutoff Tests of Purchases

498

(1)

Accounts Payable

499

(1)

Salaries, Wages, and Payroll Taxes

500

(2)

Costs and Expenses

502

(1)

Searching for Unrecorded Liabilities

502

(2)

Income Taxes

504

(1)

Audit Objectives

504

(1)

Substantive Tests

505

(5)

Summary Account Analysis

506

(1)

Income Tax Payments and Refunds

507

(1)

Income Tax Expense, Deferred Taxes, and Related Disclosures

507

(1)

Deferred Tax Asset Valuation Allowance

508

(1)

Estimated and Contingent Liabilities

509

(1)

Foreign, State, and Local Taxes

509

(1)

Debt and Equity

510

(1)

Audit Objectives

510

(2)

Substantive Tests

512

(7)

Analytical Procedures

512

(1)

Tests of Details

512

(1)

Extent of Tests

513

(1)

Tests of Specific Debt and Equity Accounts

513

(6)

Financial Statement Disclosures

519

(1)

Controls Relating to Financial Statement Disclosures

519

(1)

Disclosure of Accounting Policies

520

(1)

Disclosure of Related Party Transactions

520

(1)

Earnings Per Share

520

(1)

Comprehensive Income

521

(1)

Segment Information

521

(1)

Disclosure of Information About Financial Instruments

522

(2)

Concentrations of Credit Risk

522

(1)

Fair Value

522

(1)

Derivatives

523

(1)

Disclosure of Risks, Uncertainties, and Related Matters

524

(7)

Contingencies

524

(2)

Going Concern Uncertainties

526

(3)

Operating in Bankruptcy or Liquidation

529

(1)

Disclosures Required by SOP 94-6

529

(2)

PART 4 COMPLETING THE WORK AND REPORTING THE RESULTS

531

(122)

Completing the Audit

533

(32)

Analytical Procedures

533

(1)

Reading Minutes of Meetings

534

(1)

Lawyers' Letters

534

(5)

Auditing Procedures

534

(1)

Inquiry of an Entity's Lawyer

535

(4)

Inside Counsel

539

(1)

Changes or Resignations of Lawyers

539

(1)

Management Representations

539

(6)

Written Representations

543

(2)

Representations in Other than Audit Engagements

545

(1)

Summarizing Misstatements and Evaluating the Audit Findings

545

(10)

Categories of Misstatements to Be Evaluated

546

(1)

Preparing and Using the Summary

547

(1)

Aggregating and Netting Misstatements

547

(3)

Quantitative Aspects of Materiality Judgments

550

(1)

Qualitative Considerations in Evaluating Misstatements

550

(3)

Treatment of Prior-Year Waived Adjustments

553

(1)

Disposition of Items on the Summary of Audit Differences

554

(1)

Working Paper Review

555

(3)

Key Engagement Matters

555

(1)

Types of Reviews

556

(1)

Review by a Concurring Review Partner

557

(1)

Consultation on Critical Issues

557

(1)

Timing of the Review Process

557

(1)

Documentation of Significant Review Findings

558

(1)

Subsequent Events

558

(6)

Types of Subsequent Events

558

(2)

Auditor's Responsibility for Subsequent Events

560

(1)

Auditing Procedures in the Subsequent Period

560

(1)

Dating the Report

561

(2)

The Securities Act of 1933

563

(1)

Administrative Wrap-Up

564

(1)

Reporting on Audited Financial Statements

565

(38)

The Reporting Framework: Categories of Accountants' Reports

565

(1)

Auditors' Reports: Standard Reports

566

(9)

Organization and Wording

567

(2)

The Meaning of Fair Presentation in Conformity with GAAP

569

(4)

Routine Variations in the Standard Report

573

(2)

Explanatory Language Added to the Standard Report

575

(9)

Opinion Based in Part on Report of Another Auditor

575

(2)

Departures from a Promulgated Accounting Principle with Which an Auditor Agrees

577

(1)

Predecessor Auditor's Report Presented versus Not Presented

577

(1)

Material Inconsistency Between Financial Statements and Other Information Reported by Management

578

(1)

Supplementary Information Required by FASB or GASB Pronouncements

579

(1)

Going Concern Uncertainties

580

(1)

Lack of Consistency

581

(3)

Emphasis of a Matter

584

(1)

Departures from Unqualified Opinions

584

(13)

Qualified Opinions

585

(6)

Adverse Opinions

591

(1)

Disclaimers of Opinion

592

(2)

Piecemeal Opinions

594

(1)

Adverse Opinions versus Disclaimers

594

(1)

Distinguishing Among Situations Involving Scope Limitations, Uncertainties, and Departures from GAAP

595

(1)

Different Reports on Comparative Financial Statements Presented

596

(1)

Summary: Principal Variations from Standard Reports

597

(2)

Responsibilities After the Report Date

599

(4)

Discovery of Information After the Report Date

599

(2)

Consideration of Omitted Procedures After the Report Date

601

(2)

Reporting on Audit-Related Services and on Certain Nonaudit services

603

(18)

Reporting on Audit-Related Services

603

(1)

Reports on Non-GAAP Financial Statements

603

(2)

Definition

604

(1)

Forms of Reporting

604

(1)

Reports on Parts of a Financial Statement

605

(2)

Reports on Compliance with Aspects of Contractual Agreements or Regulatory Requirements, or on Related Special-Purpose Presentations

607

(1)

Reports on Information Accompanying Basic Financial Statements

608

(2)

Additional Information in Client-Prepared Documents

609

(1)

Additional Information in Auditor-Submitted Documents

609

(1)

Reports on the Processing of Transactions by a Service Organization

610

(1)

Opinions on Accounting Principles

610

(2)

Reporting on Nonaudit Services

612

(1)

Nonaudits, Compilations, and Reviews

612

(4)

Association with Financial Data

613

(1)

Compilations of Financial Statements

613

(1)

Reviews of Financial Statements

614

(2)

Reporting When the Accountant Is Not Independent

616

(1)

Interim Reviews

616

(2)

Engagements to Perform Agreed-Upon Procedures

618

(1)

Letters for Underwriters

619

(2)

Attestation Engagements

621

(21)

Attestation Standards

621

(8)

Definitions

621

(1)

Services Covered by the Attestation Standards

621

(1)

Standards for Attestation Engagements

622

(5)

Reporting on Attest Engagements

627

(2)

Reporting on an Entity's Internal Control over Financial Reporting

629

(3)

Attestation Procedures in Examination Engagements

629

(1)

Reporting on Examination Engagements

630

(1)

Material Weakness

631

(1)

Compliance Attestation

632

(1)

Agreed-Upon Procedures Engagements

632

(1)

Examination Engagements

633

(1)

Pro Forma Financial Information

633

(3)

Prospective Financial Information

636

(6)

Types of Services

639

(1)

Reporting on Prospective Financial Statements

640

(2)

Compliance Auditing

642

(11)

Introduction

642

(1)

Special Considerations in Planning a Governmental Audit

642

(2)

Government Auditing Standards

644

(2)

The Single Audit Act and OMB Circular A-133

646

(7)

Determination of a Major Program

647

(1)

Materiality and Risk Assessment Under the Single Audit Act

648

(1)

Testing Compliance with Requirements of Major Federal Financial Assistance Programs

649

(1)

Reporting Under the Single Audit Act

649

(4)

Self-Study CPE Program

653

(20)

Index

673

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Montgomery Auditing Continuing Professional Education

Summary

Author Biography

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Montgomery Auditing Continuing Professional Education

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Table of Contents

Supplemental Materials

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