WHAT THE 1994 YELLOW BOOK MEANS FOR AUDITORS
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|Authors:||Buchanan, Marcia ; Koebele, Deborah A.|
Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 179.1995, 4, p. 53-62
The New Single Audit - For many years, single audits have been required for many governments and not-for-profit organizations receiving Federal funding. A new risk-based approach is designed to make the process more effective. The authors examine these significant changes in requirements and methodology brought about as a result of OMB Circular A-133 and SOP 98-3
Wood, Venita M., (1998)
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