Audits of State and Local Governmental Units
American Institute of Certified Public Accountants, 1995 - Finance, Public
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of State and Local Governmental Units and subsequent editions of that guide
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accepted accounting principles account group accounting principles AICPA applicable appropriate assessment audit planning audit procedures audit requirements audit risk auditor should consider auditor's report auditor's responsibility budget budgetary chapter City of Example compliance with laws control risk costs debt service determine direct and material disclosures discussed engagement letter expenditures federal financial assistance financial assistance programs financial audits financial reporting entity financial statement assertions fixed assets fund balance GAAP GASB Cod GASB Statement general-purpose financial statements GFAAG Government Auditing Standards governmental entities governmental unit GPFS grant identified illegal acts individual fund instances of noncompliance internal control structure issued laws and regulations liability material effect ments OMB Circular A-128 operating opinion organizations paragraph performed plan the audit policies and procedures primary government Professional Standards proprietary fund received recorded report on compliance repurchase agreements Single Audit Act specific subrecipient summary financial information tion