Audits of state and local governments : what you need to know

Audits of state and local governments what you need to know

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...

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Detalles Bibliográficos
Otros Autores: Georger, Jack F., author (author)
Formato: Libro electrónico
Idioma:Inglés
Publicado: Durham, North Carolina : Association of International Certified Professional Accountants 2017.
Edición:1st edition
Materias:
Finance, Public > United States.
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009630225906719
Tabla de Contenidos:
  • Intro
  • Title page
  • Copyright
  • Chapter 1 The Governmental Environment and GAAP
  • Key Environmental Differences Between Government and Business
  • Overview of the Financial Reporting Model
  • Summary
  • Practice Questions
  • Chapter 2 Measurement Focus and Basis of Accounting
  • Measurement Focus and Basis of Accounting
  • Terminology
  • Summary
  • Practice Questions
  • Chapter 3 Governmental Funds: Revenues and Expenditures
  • Revenues
  • Expenditures
  • Summary
  • Practice Questions
  • Chapter 4 Fund Financial Statements and the Reporting Unit
  • What a Government Reports
  • Fund Financial Statements
  • Reporting by Major Funds
  • Governmental Funds
  • Proprietary Funds
  • Fiduciary Funds
  • The Reporting Entity
  • Primary Government
  • Reporting Component Units
  • Joint Ventures and Other Organizations
  • Summary
  • Practice Questions
  • Chapter 5 Government-Wide Financial Statements and the CAFR
  • The Government-Wide Statements
  • Producing Government-Wide Statements
  • Comprehensive Annual Financial Report (CAFR)
  • Summary
  • Chapter 6 Special-Purpose Governments and Special Purpose Frameworks
  • Background
  • Special-Purpose Frameworks
  • Practice Questions
  • Appendix A
  • Appendix A-Illustrative Auditor's Reports
  • Appendix B
  • Appendix B-Overview of Reporting Requirements for Special Purpose Financial Statements
  • Chapter 7 AUDITING CONSIDERATIONS FOR GOVERNMENTAL ENTITIES
  • Risk Assessment for a Government
  • Understanding of the Entity and Its Environment
  • Understanding Internal Controls
  • Materiality
  • Each major component of the reconciliation.
  • Going Concern Considerations
  • Summary
  • Chapter 8 Group Audits
  • Summary
  • Chapter 9 Reporting on the Audits of Governmental Financial Statements
  • Required Supplementary Information, Supplementary Information, and Other Information
  • Summary
  • Appendix A.
  • Appendix A-Illustrative Auditor's Report
  • Chapter 10 Governmental Pensions and OPEB Accounting, and Auditing
  • Summary
  • Chapter 11 Federal Government Activities
  • OMB Compliance Supplement for Single Audits
  • Glossary
  • Solutions
  • Chapter 1
  • Chapter 2
  • Chapter 3
  • Chapter 4
  • Chapter 5
  • Chapter 6
  • Chapter 7
  • Chapter 8
  • Chapter 9
  • Chapter 10
  • Chapter 11
  • EULA.

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