| Description |
1 online resource. |
| Series |
Aicpa Ser. |
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Aicpa Ser.
|
| Contents |
Cover -- Title Page -- Copyright Page -- Table of Contents -- Chapter 1 -- GASB Activities -- Recent GASB standards -- GASB Statement No. 84 -- GASB Statement No. 87 -- GASB Statement No. 89 -- GASB Statement No. 90 -- GASB Statement No. 91 -- Recent GASB Implementation Guides -- Appendix 1A -- Status of Current GASB Projects -- Status of current GASB projects -- GASB resources -- Appendix 1B -- GASB Case Study -- Leases -- Chapter 2 -- AICPA Activities -- Recently issued auditing and attestation standards -- SAS No. 135 -- SAS No. 137 -- SAS No. 138 -- SSAE 19 -- SSAE 20 |
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Recently issued changes to the Code of Professional Conduct -- Other projects to monitor -- 2018 mid-year progress report -- Enhancing Audit Quality -- Addressing common audit deficiencies -- Appendix 2A -- Documentation Case Study -- Appendix 2B -- Example Auditor's Report and Case Study -- Appendix 2C -- Government Audit Competency Resource -- Chapter 3 -- Federal Government Activities -- Government Auditing Standards, 2018 Revision -- OMB Compliance Supplement -- Uniform Guidance refresher -- Uniform Guidance -- SEFA -- Uniform Guidance -- Determination of major programs |
|
Uniform Guidance -- Reporting considerations -- Protected personally identifiable information -- Uniform Guidance -- Procurement standards -- Cost principles in a single audit -- Government-wide audit quality study -- Proposed changes to the Uniform Guidance -- Common deficiencies found in single audits -- Appendix 3A -- Major Program Determination Case Study -- Glossary -- Index -- Solutions -- Chapter 1 -- Chapter 2 -- Chapter 3 -- EULA |
| Summary |
Be prepared for change by ensuring that you are current in accounting and auditing developments affecting government. Learn the latest accounting and auditing developments affecting governments by covering these hot topics: -Risk assessment -Documentation -Leases -Yellow Book -Major program determination -New GASB pronouncements. |
| Subject |
Business.
|
|
Finance, Public -- United States -- Accounting.
|
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Finance, Public -- United States -- Auditing.
|
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Affaires. |
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Finances publiques -- États-Unis -- Comptabilité. |
|
businesses (business enterprises) |
|
business (commercial function) |
|
Finance, Public -- Auditing |
|
Finance, Public -- Accounting |
|
Business |
|
United States |
| Other Form: |
Print version: Galasso, Melisa F. Governmental Accounting and Auditing Update. Newark : John Wiley & Sons, Incorporated, ©2020 9781119747215 |
| ISBN |
9781119747338 (e-book) |
|
9781119747215 (e-book) |
|
111974721X (e-book) |
|
1119747333 |
|
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