Author: John Henry BurtonPublisher:
ISBN:
Category : Auditing
Languages : en
Pages : 392
Book Description
Local Authority Finance, Accounts and Auditing
Author: John Henry BurtonPublisher:
ISBN:
Category : Auditing
Languages : en
Pages : 392
Book Description
Local Authority Finance, Accounts and Auditing
Author: J. H. BurtonGuide to Audits of Local Governments
Author: D. R. CarmichaelPublisher:
ISBN: 9781564332707
Category :
Languages : en
Pages :
Book Description
Local Authority Finance, Accounts and Auditing
Author: John Henry BurtonPublisher:
ISBN:
Category : Auditing
Languages : en
Pages : 490
Book Description
Local Authority Finance, Accounts and Auditing
Author: J. H. BurtonLocal Public Financial Management
Author: Anwar ShahPublisher: World Bank Publications
ISBN: 0821369385
Category : Political Science
Languages : en
Pages : 290
Book Description
Transparent and prudent local financial management has come to be recognized as critical to the integrity of local public sector and to gaining and retaining trust of local residents. Such integrity and trust is sometimes lacking in some local governments in developing countries, especially in the Africa region. This volume attempts to provide practical guidance to local governments interested in establishing sound financial management systems. Leading international experts have contributed to all relevant aspects of local public financial management - cash management, internal controls, accounts, audits, and debt management.
Comparative Issues in Local Government Accounting
Author: Eugenio CaperchionePublisher: Springer Science & Business Media
ISBN: 1461545811
Category : Business & Economics
Languages : en
Pages : 275
Book Description
In recent years there have been a number of significant reforms in local government accounting practices around the world. While the specific reasons for these changes vary, a common factor is the increasing need for governments to measure the efficacy and efficiency of their performance. Nowhere is this trend more apparent than at the local government level. This book aims to give a comparative international perspective on local government accounting innovations, and offers specific cases involving different economic, political and cultural conditions. Countries receiving extended treatment include Belgium, China, Italy, Japan, Malaysia, The Netherlands, New Zealand, Russia, Spain, the United Kingdom and the United States. Together, the essays offer a state-of-the-art take on these issues and identify key issues for future research.
Audits of State and Local Governments
Author: Jack F. GeorgerPublisher: John Wiley & Sons
ISBN: 1119508959
Category : Business & Economics
Languages : en
Pages : 437
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.
Government Auditing Standards - 2018 Revision
Author: United States Government Accountability OfficePublisher: Lulu.com
ISBN: 0359536395
Category : Reference
Languages : en
Pages : 234
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: John Henry Burton