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Book Cover
E-book
Author Galasso, Melisa F., author

Title Governmental Accounting and Auditing Update / Melisa F. Galasso
Published Hoboken : John Wiley & Sons, Inc., 2020

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Description 1 online resource
Series Aicpa Ser
Aicpa Ser
Contents 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
Summary 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
Subject Business.
Finance, Public -- United States -- Accounting
Finance, Public -- United States -- Auditing
businesses (business enterprises)
business (commercial function)
Finance, Public -- Auditing
Finance, Public -- Accounting
Business
United States
Form Electronic book
ISBN 9781119747338
9781119747215
111974721X
1119747333