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:
Business.
Finance, Public > United States > Accounting.
Finance, Public > United States > Auditing.
Affaires.
Finances publiques > États-Unis > Comptabilité.
businesses (business enterprises)
Finance, Public > Auditing.
Finance, Public > Accounting.
Business
United States.
Acceso en línea:Texto completo (Requiere registro previo con correo institucional)
Tabla de Contenidos:
  • 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
  • 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

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