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AICPA Audits of State and Local Governments: What You Need to Know
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AICPA Audits of State and Local Governments: What You Need to Know
by Jack F. Georger
Audits of State and Local Governments
Chapter 1 The Governmental Environment and GAAP
Key Environmental Differences Between Government and Business
Overview of the Financial Reporting Model
Summary
Practice Questions
Chapter 2 Measurement Focus and Basis of Accounting
Measurement Focus and Basis of Accounting
Terminology
Summary
Practice Questions
Chapter 3 Governmental Funds: Revenues and Expenditures
Revenues
Expenditures
Summary
Practice Questions
Chapter 4 Fund Financial Statements and the Reporting Unit
What a Government Reports
Fund Financial Statements
Reporting by Major Funds
Governmental Funds
Proprietary Funds
Fiduciary Funds
The Reporting Entity
Primary Government
Reporting Component Units
Joint Ventures and Other Organizations
Summary
Practice Questions
Chapter 5 Government-Wide Financial Statements and the CAFR
The Government-Wide Statements
Producing Government-Wide Statements
Comprehensive Annual Financial Report (CAFR)
Summary
Chapter 6 Special-Purpose Governments and Special Purpose Frameworks
Background
Special-Purpose Frameworks
Practice Questions
Appendix A
Appendix A—Illustrative Auditor's Reports
Appendix B
Appendix B—Overview of Reporting Requirements for Special Purpose Financial Statements
Chapter 7 AUDITING CONSIDERATIONS FOR GOVERNMENTAL ENTITIES
Risk Assessment for a Government
Understanding of the Entity and Its Environment
Understanding Internal Controls
Materiality
Each major component of the reconciliation.
Going Concern Considerations
Summary
Chapter 8 Group Audits
Summary
Chapter 9 Reporting on the Audits of Governmental Financial Statements
Required Supplementary Information, Supplementary Information, and Other Information
Summary
Appendix A
Appendix A—Illustrative Auditor's Report
Chapter 10 Governmental Pensions and OPEB Accounting, and Auditing
Summary
Chapter 11 Federal Government Activities
OMB Compliance Supplement for Single Audits
Glossary
Solutions
Chapter 1
Chapter 2
Chapter 3
Chapter 4
Chapter 5
Chapter 6
Chapter 7
Chapter 8
Chapter 9
Chapter 10
Chapter 11
EULA
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