Audits of State and Local Governmental Units, with Conforming Changes as of ...
American Institute of Certified Public Accountants, 1998 - Finance, Public
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The Role of This Guide 04
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accepted accounting principles account group accounting principles additional agency AICPA Allocation applicable appropriate audit in accordance audit objectives audit procedures audit risk auditor should consider auditor's report auditor's responsibility budget capital chapter Circular A-133 compliance requirements component units control over compliance control over financial control risk debt service direct and material disclosures discussed document entity's evaluating expenditures federal awards federal programs financial audits financial reporting entity financial statement assertions financial statement audit fixed assets fraud fund balance fund raising GAAP GASB Cod general-purpose financial statements GFAAG GLTDAG Government Auditing Standards governmental entities governmental unit GPFS grant agreements identified illegal acts internal control issued laws and regulations liabilities major programs material effect material misstatement ments operating paragraph pass-through entity performed plan the audit primary government Professional Standards proprietary fund received recorded repurchase agreements Single Audit specific subrecipients summary financial information tests tion