INDEX
A
Accountability for Tax Dollars Act of 2002
Accounting, Federal
basis for
budgetary
congressional allocations, nature of
congressional authorizations and appropriations
GAO decisions
other spending authority
prohibitions
federal allowances, nature of
federal entity allotments, nature of
federal obligations, nature of
expenditures
legal form for
other conditions for
recording
fund
OMB apportionment, nature of
proprietary accounting
accrual
for assets
for costs
for disbursements
for expenses
for liabilities
for revenues or receipts
American Institute of Certified Public Accountants (AICPA)
auditing standards, U.S.
AU 312.62
AU 314
AU 314.41
AU 318
AU 325.06
AU 325.07
AU 402
AU-C 200
AU-C, 240.15
AU-C, 315.06
AU-C, 315.11
AU-C 330.04
AU-C 501
generally accepted auditing standards (GAAS)
American Recovery and Reinvestment Act
Anti-Deficiency Act
noncompliance consequences
objective
Section 3679 audit considerations
Association of Government Accountants (AGA)
Public Attitudes toward Government Accountability and Transparency (survey)
Redefining Accountability: Recovery Act Practices and Opportunities (research report)
Attestation reports
on agreed-upon procedures
practical consideration
government standards, additional
fieldwork
reporting
on internal controls
on management’s assertions
feasibility of engagement, determining
internal controls and related testing
practical consideration
reporting
standards
fieldwork
general
reporting
Audit and attest engagements, types of
financial-related ...