| Description |
1 online resource |
| Contents |
The Governmental Environment and Gaap -- Measurement Focus and Basis of Accounting -- Governmental Funds: Revenues and Expenditures -- Fund Financial Statements and the Reporting Unit -- Government-Wide Financial Statements and the CAFR -- Special-Purpose Governments and Special Purpose Frameworks -- Auditing Considerations for Governmental Entities -- Group Audits -- Reporting on the Audits of Governmental Financial Statements -- Governmental Pensions and OPEB Accounting, and Auditing -- Federal Government Activities -- Exempt Organizations Glossary -- Solutions -- Learn More. |
| Summary |
This title provides accountants with critical "how-to" guidance on planning, performing, and reporting on your audit engagements, including financial reporting and the financial reporting entity, revenue and expense recognition, capital asset accounting, and the elements of net position on audits of state and local governments. It covers newly issued accounting and auditing standards, pension and OPEB standards, going concern, fair value, and Yellow Book updates. It prepares accountants to Identify the latest principles of auditing and accounting for state and local governments. Identify new GASB standards. Review in detail auditing considerations including risk assessment, materiality, group audits, and performing and concluding the audit. Re-examine significant accounting transactions including financial instruments; revenues and receivables; capital assets; expenses/expenditures and liabilities; net position and financial statement reconciliations. Identify guidance for special-purpose governments like hospitals, schools district, transportation systems, colleges and universities and more. Prepare financial statements in accordance with a special purpose framework through review of illustrative auditor's reports |
| Subject |
Finance, Public -- United States -- States -- Auditing -- Periodicals.
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Local finance -- United States -- Auditing -- Periodicals.
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Finance, Public -- U.S. states -- Auditing |
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Local finance -- Auditing |
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United States |
| Genre |
periodicals.
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Periodicals
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Periodicals.
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Périodiques.
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| Other Form: |
Print version: Georger, Jack F. Audits of state and local governments. Durham, NC : Association of International Certified Professional Accountants, ©2017 1119508096 9781119508090 (OCoLC)1019883044 |
| ISBN |
9781119508953 (electronic bk.) |
|
1119508959 (electronic bk.) |
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9781119508915 (electronic bk. ; oBook) |
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1119508916 (electronic bk. ; oBook) |
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