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Tuesday, May 19, 2020 | History

2 edition of Audits of state and local governmental units, with conforming changes as of May 1, 1993. found in the catalog.

Audits of state and local governmental units, with conforming changes as of May 1, 1993.

American Institute of Certified Public Accountants. State and Local Government Committee.

Audits of state and local governmental units, with conforming changes as of May 1, 1993.

by American Institute of Certified Public Accountants. State and Local Government Committee.

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  • 20 Currently reading

Published by Published for the American Institute of Certified Public Accountants by Commerce Clearing House, Inc. in Chicago, Ill .
Written in English

    Subjects:
  • Finance, Public -- United States -- States -- Auditing,
  • Local finance -- United States -- Auditing,
  • Finance, Public -- United States -- States -- Accounting,
  • Local finance -- United States -- Accounting

  • Edition Notes

    SeriesAudit and accounting guide
    ContributionsAmerican Institute of Certified Public Accountants.
    The Physical Object
    Paginationxv, 377 p. ;
    Number of Pages377
    ID Numbers
    Open LibraryOL23374601M

    1. Short title, etc (a) In general This Act may be cited as the Helping State and Local Governments Prevent Cyber Attacks (HACK) Act. (b) Table of contents The table of contents of this Act is as follows: Sec. 1. Short title, etc. TITLE I—Election integrity and cybersecurity improvement Sec. Short title. Sec. Study and report on best practices for cybersecurity of Federal elections. • Local government. Local government consists of governmental units exercising independent competence in the various urban and/or rural jurisdictions of a country's territory. Local government units may include counties, cities, towns, townships, school districts, water or sanitation districts, combinations of contiguous local government File Size: KB.

    Correct Q.1) Under the hierarchy of GAAP for a state and local government, which of the following has the highest level of authority? A. AICPA Practice bulletins if specifically made applicable to state and local governments by the AICPA (and cleared by the GASB) B. Consensus positions of the GASB Emerging Issues Task Force C. Implementation guides ("Qs and As") published by the GASB staff D. Federal government contractors with conforming changes as of May 1, Page 1 Previous: 1 of Next: View Description. Mississippi State Textbook Commission: Mississippi Territorial Documents: U.S. Auditing Standards: United States v. Mississippi Interrogatory Answers.

    The engagements selected must include those performed under Government Auditing Standards, audits of employee benefit plans, audits of depository institutions (with assets of $ million or greater), audits of carrying broker-dealers, and examinations of service organizations (SOC 1 ® and SOC 2 ® engagements) when applicable (these are known. Description. Identify recent auditing and accounting principles for state and local governments, and new GASB standards. Identify auditing considerations, including risk assessment, materiality, group audits and auditing reporting with illustrative auditor’s report.


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Audits of state and local governmental units, with conforming changes as of May 1, 1993 by American Institute of Certified Public Accountants. State and Local Government Committee. Download PDF EPUB FB2

Recommended Citation. American Institute of Certified Public Accountants. Government Accounting and Auditing Committee, "Audits of state and local governmental units with conforming changes as of May 1, ; Audit and accounting guide:" (). : Audits of State and Local Governmental Units (Audit and Accounting Guide/Pbn ) (): State and Local Government Committee: Books.

Aicpa Audit and Accounting Guide: Audits of State and Local Governmental Units () on *FREE* shipping on qualifying offers. Aicpa Audit and Accounting Guide: Audits of State and Local Governmental Units ()Manufacturer: American Institute of Certified Public Accountants.

Get this from a library. Audits of state and local governmental units: with conforming changes as of May 1, [American Institute of Certified Public Accountants. Government Accounting and Auditing. Audits of Federal Government Contractors with Conforming Changes as of May 1, (AICPA Audit and Accounting Guide) [George Dietz] on *FREE* shipping on qualifying offers.

pages. American Institute of Certified Public Accountants. Audits of Federal Government Contractors with Confirming Changes as of May 1. Audits of state and local governmental units full-text: Audits of state and local governmental units, with conforming changes as of May 1, full-text: Audits of state and local governmental units, with conforming changes as of May 1, full-text: Audits of state and local governmental units full.

AICPA Issues Updated “State and Local Governments” Audit and Accounting Guide, with conforming changes as of May 1993. book, ” The AICPA has released its AICPA Audit and Accounting Guide, State and Local Governments, with conforming changes as of May 1, This Guide applies to all state and local governments as defined in Chapter 1 of the Guide, “Overview.

State and local government audit and accounting is changing rapidly. Stay updated with the most current guidance. Featuring insights, comparisons, and best practices for some of the more complex areas such as pensions and postemployment benefits other than pensions (OPEB), this authoritative guide provides complete coverage of audit and accounting considerations critical for both preparers.

AICPA Audit Guide, Government Auditing Standards and Single Audits Edition - Summary of Illustrative Audit Report Changes Page 2 of 6 weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility File Size: KB.

In audits of state and local government units which of the following paragraphs may not be required in the auditor's report for every audit. Explanatory paragraph Government Auditing Standards (GAS) issued by the U.S. Comptroller General, also referred to as generally accepted government auditing standards (GAGAS), apply to all of the following.

In audits of state and local government units which of the following sections may not be required in the auditor's report for every audit. Other Information section b.

Auditor's Responsibility section. Auditor's Opinion section. Other Matters section. Governmental auditing can extend beyond audits of financial statements to include audits of an agency's efficient and economical use of resources and Evaluations concerning the agency's achievements of the goals set by the legislature for the agency's activities.

Audits of state and local governmental units by American Institute of Certified Public Accountants. Committee on Governmental Accounting and Auditing.,American Institute of Certified Public Accountants edition, in EnglishPages: IntensiveworkontheguidewasstartedinItisamusingtoob- servethattheCommitteeestimateda25to40pagebookletandaoneyeartime ualguideispages.

Find results with: Add another field. Audits of state and local governments may be performed by all of the following except: A. Independent CPAs. State audit agencies. Federal grantor agencies.

The Office of. Identifies the standards used in performing the audit. (Correct Answer) Correct Q) The single audit requirement applies to: A. All audits of state and local government reporting entities.

Audits to determine efficiency and economy. Audits following the Single Audit Act of (with Amendments) and the revised OMB Circular A The Single Audit Act of requires that these standards be followed in audits of state and local governments which receive federal financial assistance.4 [NOTE 4: The Single Audit Act of (31 U.S.C.

)] Other federal policies and regulations, such as OMB Circular A, require that these standards beFile Size: KB. In audits of state and local government units which of the following paragraphs may not be required in the auditors report for every audit Explanatory paragraph The scope paragraph of an independent auditor's report on a financial audit of a local government.

In audits of state and local government units which of the following sections may not be required in the auditor's report for every audit.

Auditor’s Opinion section. Other Matters section. Other Information section D. Auditor’s Responsibility section. OMB Circular A, Audits of States, Local Governments and Non-Profit Organizations (includes revisions published in the Federal Register 06/27/ and 06/26/) (34 pages, KB).Audits of not-for-profit organizations receiving federal awards, with conforming changes as of Decemresulting from the issuance of Government auditing standards: revision, and Statement on auditing standards no.

74, Compliance auditing considerations in audits of governmental entities and recipients of governmental financial.In audits of state and local government units which of the following paragraphs may not be required in the auditor's report for every audit?

Government Auditing Standards (GAS) issued by the U.S. Comptroller General, also referred to as generally accepted government auditing standards (GAGAS) apply to all of the following audits, except A.