【精品】Chapter 32 Compliance Auditing

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32
Compliance Auditing
32.1 INTRODUCTION
32.2 GENERALLY ACCEPTED AUDITING STANDARDS
32.3 SPECIAL CONSIDERATIONS IN PLANNING A GOVERNMENTAL
AUDIT
32.4 GOVERNMENT AUDITING STANDARDS
(a) General Standards,
(b) Field Work Standards,
(c) Reporting Standards,
(d) Reporting on HUD Audits and Other Federal
Audits,
32.5 HISTORY OF SINGLE AUDITS
32.6 SINGLE AUDIT ACT AMENDMENTS OF 1996 AND OMB
CIRCULAR A-133
(a) Determination of a Major Program,
(b) Materiality and Risk Assessment Under the Single
Audit Act,
(i) Inherent Risk,
(ii) Control Risk,
(iii) Detection Risk,
(c) Testing Compliance with Requirements of Major
Federal Financial Assistance Programs,
(d) Reporting Under the Single Audit Act,
32.1 INTRODUCTION
Laws and governmental regulations play an integral part in an entity's operations, and failure
to comply with them may affect its financial statements. Management is responsible for
ensuring that the entity complies with applicable laws and regulations. To meet this
responsibility, management identifies those laws and regulations and establishes controls
designed to provide reasonable assurance of compliance. The auditor's responsibilities for
testing and reporting on compliance with laws and governmental regulations varies according
to the type of entity being audited and the terms of the engagement.
During the mid-1 980s, Congress and the public began expressing concerns about increased
reports of illegal acts and began questioning auditors' responsibility for detecting and reporting
on these violations. Consequently, the Auditing Standards Board (ASB) issued two
Statements on Auditing Standards (SASs): No. 53, The Auditor's Responsibility to Detect and
Report Errors and Irregularities, and No. 54, Illegal Acts by Clients. Together they defined the

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