Ruppel has served many audit clients during his 24 years of experience as a CPA, including many not-for-profit organizations. His comprehensive, accessible guide provides everything an auditor needs to perform audits of financial statements, audits in accordance with Government Audit Standards , and single audits in accordance with OMB Circular A-133. The 2003-2004 edition includes updated discussion of several existing regulations, and information and guidelines regarding new amendments and requirements. The accompanying CD-ROM contains electronic versions of audit programs, Excel workpapers, reports, correspondence, and a comprehensive disclosure checklist. Annotation (c) Book News, Inc., Portland, OR (booknews.com)