Guidelines and Model Authorizing Legislation Regarding Audit of Local Governments PDF Download

Author: Intergovernmental Audit Forum (U.S.). Local Government Audit Representatives
Publisher:
ISBN:
Category : Auditing
Languages : en
Pages : 23

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Author: United States Government Accountability Office
Publisher: Lulu.com
ISBN: 0359536395
Category : Reference
Languages : en
Pages : 234

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Book Description
Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.

Author: United States. Office of Management and Budget
Publisher:
ISBN:
Category : Finance, Public
Languages : en
Pages : 16

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Author: American Institute of Certified Public Accountants. State and Local Government Audit Guide Revision Task Force
Publisher:
ISBN:
Category : Finance, Public
Languages : en
Pages : 642

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Book Description

Author: Government Accounting Office
Publisher: www.Militarybookshop.CompanyUK
ISBN: 9781780397030
Category : Business & Economics
Languages : en
Pages : 242

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Newly revised in 2011. Contains the auditing standards promulgated by the Comptroller General of the United States. Known as the Yellow Book. Includes the professional standards and guidance, commonly referred to as generally accepted government auditing standards (GAGAS), which provide a framework for conducting high quality government audits and attestation engagements with competence, integrity, objectivity, and independence. These standards are for use by auditors of government entities and entities that receive government awards and audit organizations performing GAGAS audits and attestation engagements.

Author: United States. Office of Revenue Sharing
Publisher:
ISBN:
Category : Government publications
Languages : en
Pages : 32

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Book Description

Author: Laurence Ferry
Publisher: Emerald Group Publishing
ISBN: 1801170851
Category : Business & Economics
Languages : en
Pages : 216

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Book Description
Through a comparative analysis of the development of auditing practices in governments across the globe, Auditing Practices in Local Governments: An International Comparison provides a contemporary overview of public sector auditing practices at both local and state level.

Author: United States. General Accounting Office
Publisher:
ISBN:
Category : Auditing
Languages : en
Pages : 44

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Book Description

Author: Jack F. Georger
Publisher: John Wiley & Sons
ISBN: 1119508932
Category : Business & Economics
Languages : en
Pages : 269

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Book Description
This title provides accountants with critical "how-to" guidance on planning, performing, and reporting on your audit engagements, including financial reporting and the financial reporting entity, revenue and expense recognition, capital asset accounting, and the elements of net position on audits of state and local governments. It covers newly issued accounting and auditing standards, pension and OPEB standards, going concern, fair value, and Yellow Book updates. It prepares accountants to Identify the latest principles of auditing and accounting for state and local governments. Identify new GASB standards. Review in detail auditing considerations including risk assessment, materiality, group audits, and performing and concluding the audit. Re-examine significant accounting transactions including financial instruments; revenues and receivables; capital assets; expenses/expenditures and liabilities; net position and financial statement reconciliations. Identify guidance for special-purpose governments like hospitals, schools district, transportation systems, colleges and universities and more. Prepare financial statements in accordance with a special purpose framework through review of illustrative auditor's reports.

Author: Louisiana. Legislature. Office of the Legislative Auditor
Publisher:
ISBN:
Category : Administrative agencies
Languages : en
Pages : 22

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