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Author: American Institute of Certified Public Accountants. State and Local Government Committee
Publisher: American Institute of Certified Public Accountants (AICPA)
Published: 1986
Total Pages: 316
ISBN-13:
DOWNLOAD EBOOK →Author: American Institute of Certified Public Accountants. Government Accounting and Auditing Committee
Publisher:
Published: 2002
Total Pages: 654
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DOWNLOAD EBOOK →Author: American Institute of Certified Public Accountants. Committee on Governmental Accounting and Auditing
Publisher:
Published: 1975
Total Pages: 184
ISBN-13:
DOWNLOAD EBOOK →Author: American Institute of Certified Public Accountants. Government Accounting and Auditing Committee
Publisher:
Published: 1996
Total Pages: 552
ISBN-13:
DOWNLOAD EBOOK →Author: American Institute of Certified Public Accountants. Government Accounting and Auditing Committee
Publisher: American Institute of Certified Public Accountants (AICPA)
Published: 1998
Total Pages: 612
ISBN-13:
DOWNLOAD EBOOK →Author: American Institute of Certified Public Accountants. Government Accounting and Auditing Committee
Publisher:
Published: 1996
Total Pages: 492
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DOWNLOAD EBOOK →Author: United States Government Accountability Office
Publisher: Lulu.com
Published: 2019-03-24
Total Pages: 234
ISBN-13: 0359536395
DOWNLOAD EBOOK →Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.
Author: American Institute of Certified Public Accountants. Federal Government Division
Publisher:
Published: 1990
Total Pages: 34
ISBN-13:
DOWNLOAD EBOOK →Author: Jack F. Georger
Publisher: John Wiley & Sons
Published: 2018-04-24
Total Pages: 272
ISBN-13: 1119508096
DOWNLOAD EBOOK →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.
