Government compliance auditing : an analysis of statement on auditing standard no. 68 : an honors thesis (HONRS 499)

This analysis of compliance auditing is limited basically to the guidelines provided in Statement of Auditing Standard No. 68, Compliance Auditing Applicable to Governmental Entities and Other Recipients of Governmental Financial Assistance. There is a discussion of the history of compliance auditing, an analysis of the specific requirements of SAS 68, a presentation of the viewpoints of a practicing auditor and an examination of the current developments in this area. This thesis serves to provide an overall understanding of some of the many complex issues that auditors must have knowledge of if they are to successfully perform government compliance audits.