Book Info
The 1998/99 edition of Miller's Single Audits reflects the very latest audit procedures & regulations. Paper. 3 1/2 inch disk included.

FROM THE PUBLISHER

Market Need
Miller Single Audits provides you with a fundamental, real-world approach for conducting the highest quality single audits. The book reduces the technical language of official pronouncements to easy-to-read and easy-to-understand advice and procedures. Designed to enhance the quality of your practice, it proceeds step by step to help you perform your audits effectively and efficiently. The powerful CD-ROM delivers instant access to an unbeatable collection of checklists, evaluations, client letters, single audit reports, and more.
How Title Meets Market Need
Throughout Miller Single Audits, a logical approach has been established in the sequencing of chapters to facilitate your performance of a successful audit. This compact reference examines all single audit standards, including recent changes to the Single Audit Act and OMB Circular A-133 and the latest release of its Compliance Supplement, as well as analysis of the new Data Collection Form. Our proven eight-step audit strategy includes timesaving tips on planning, fieldwork, and reporting. The book begins with an overview and identification of the professional responsibilities that arise when a CPA performs a single audit. These chapters should be extremely helpful to newly hired personnel who may not have been exposed to the professional standards and audit performance standards that apply to single audits. The next section addresses the planning of single audits. Each chapter takes you step-by-step through the various stages of planning single audits. The final section deals with the fieldwork and reporting requirements of single audits. All chapters are characterized by a carefuldiscussion of the relevant professional standards, in-depth analysis, and numerous illustrations.
Audience/Market Segments
Miller Single Audits is written primarily for CPA practitioners in public practice who perform single audits.
Primary Objective
The primary objective of Miller Single Audits is to provide practitioners with a fundamental, real-world approach for conducting the highest quality single audits. It is designed to enhance the quality of your practice, and it proceeds step by step to help you perform your audits more effectively and efficiently. Our experts translate the technical jargon of all applicable pronouncements. Moreover, the recent changes to the Single Audit Act and OMB Circular A-133 are right here.
About the CD-ROM
The CD-ROM provided with the Miller Single Audits contains electronic versions of every form, proposal, flowchart, table, contract, and plan needed to land and maintain profit-packed government business.
          What's on Your Convenient Companion CD-ROM:
* Letters
* Reports
* Workpapers
* Corrective Action Plan
* Reporting Requirements
* Single Audit Checklist
* Planning Memo
* OMB Circulars
* Data Collection Form
Product Overview
This compact reference examines all single audit standards, including recent changes to the Single Audit Act and OMB Circular A-133 and the latest release of its Compliance Supplement, as well as analysis of the new Data Collection Form. Our proven eight-step audit strategy includes timesaving tips on planning, fieldwork, and reporting.
Coverage
Chapters
Part I - Background
1.     Introduction to the Single Audit
Part II - Standards for the Single Audit
2.     Generally Accepted Auditing Procedures
3.     Government Auditing Standards
4.     OMB Circular A-133
Part III - Planning the Single Audit
5.     Preplanning
6.     Planning the Single Audit
7.     Determining Major Problems
Part IV - Fieldwork and Reporting
8.     Internal Controls
9.     Compliance
10.     Reports
11.     Program-Specific Audits
12.     Electronic Information
13.     Sampling
Features/Benefits
The 2002 Edition of Miller Single Audits has been updated throughout with the very latest. You'll find:
* Information on the 2002 OMB Compliance Supplement
* Information on Amendment 3, "Independence," to the GAO's Government Auditing Standards (Yellow Book) and provides expanded discussion
* Coverage of the Exposure Draft of the 2002 Government Auditing Standards
* Includes references and information regarding SAS 94 (Role of Information Technology in Internal Control)
* References and information regarding SAS 96 (Audit Documentation)
* A new Appendix that offers practical guidance on avoiding the common deficiencies identified in a study of single audits conducted by the U.S. Inspectors General
* Expanded discussion on the Data Collection Form
* Additional guidance on determination of major programs in a single audit and updated exhibits
* Updated changes in internal controls and compliance requirements for Davis-Bacon Act
* New information on the new GASB 34 Auditor Reports (Chapter 10, "Reporting")
* Updates on dozens of Web addresses throughout the book