General Auditing
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General Auditing Information Links
To foster excellence in the teaching, research and practice of auditing and assurance services.
Web site by Mike Blakley devoted to sharing articles and ideas on IT auditing. Part of it consists of tutorial modules. Some are VBA classes for use within Excel, while others pertain to use of the XL Audit Commander.
Demonstrates how this normative model of assurance auditing (ABREMA) may be applied to financial statement auditing.
The Single Audit Act of 1984 established uniform entity-wide audit requirements for state and local governments receiving Federal financial assistance. Audits performed under the Single Audit Act are intended to satisfy all Federal agencies providing assistance to the entity. The act was amended in 1996 by Public Law 104-156, raising the threshold for Single Audit to $300,000 in Federal assistance.
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