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Government Auditing Standards
the State of Texas Single Audit Circular
Government Auditing Standards,
1005 La Posada Drive Austin, Texas 78752-3815T: (512) 346-2086 (877) 977-6850 F: (512) 338-9883 www.atchleycpas.com
Uniform AdministrativeRequirements, Cost Principles, and Audit Requirements for Federal Awards the Stateof Texas Single Audit Circular,
Government Auditing Standards,
Government Auditing Standards
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FinancialStatements of Not-for-Profit Organizations.
Fair Value Measurements andDisclosures,
Accounting for Uncertainty in Income Taxes.
Not-for-Profit Entities (Topic 958): Presentation of FinancialStatements of Not-for-Profit Entities.
Government Auditing Standards, State of Texas Single Audit Circular
Uniform Administrative Requirements, Cost Principles, and Audit Requirements forFederal Awards State of Texas Single Audit Circular.
deficiency in internal control
material weakness
significant deficiency
Government Auditing Standards,
GOVERNMENT AUDITING STANDARDS
1005 La Posada Drive Austin, Texas 78752-3815T: (512) 346-2086 (877) 977-6850 F: (512) 338-9883 www.atchleycpas.com
Government AuditingStandards.
Government AuditingStandards
STATE OF TEXAS SINGLE AUDIT CIRCULAR
U.S. Office ofManagement and Budget (OMB) Compliance Supplement
Government Auditing StandardsUniform
Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awardshe State of Texas Single Audit Circular. the State of
Texas Single Audit Circular,
1005 La Posada Drive Austin, Texas 78752-3815T: (512) 346-2086 (877) 977-6850 F: (512) 338-9883 www.atchleycpas.com
the State of Texas Single Audit Circular.
the State of Texas Single Audit Circular,
deficiency in internal control over compliance
material weakness in internal control over compliance
significant deficiency in internal control overcompliance
Financial Statements
Federal/State Awards
