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Governmental Accounting and Auditing Update /

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 determin...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Galasso, Melisa F. (Autor)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Hoboken : John Wiley & Sons, Inc., 2020.
Colección:Aicpa Ser.
Temas:
Acceso en línea:Texto completo (Requiere registro previo con correo institucional)

MARC

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245 1 0 |a Governmental Accounting and Auditing Update /  |c Melisa F. Galasso. 
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505 0 |a 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 
505 8 |a 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 
505 8 |a 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 
520 |a 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. 
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