LEADER 02587nam 2200457 450 001 9910270959803321 005 20200520144314.0 010 $a1-119-50893-2 010 $a1-119-50891-6 010 $a1-119-50895-9 035 $a(CKB)3840000000342340 035 $a(Au-PeEL)EBL5267609 035 $a(CaPaEBR)ebr11510808 035 $a(OCoLC)1023028383 035 $a(CaSebORM)9781119508090 035 $a(MiAaPQ)EBC5267609 035 $a(EXLCZ)993840000000342340 100 $a20180305h20172017 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $2rdacontent 182 $2rdamedia 183 $2rdacarrier 200 10$aAudits of state and local governments $ewhat you need to know /$fby Jack F. Georger 205 $a1st edition 210 1$aDurham, North Carolina :$cAssociation of International Certified Professional Accountants,$d2017. 210 4$dİ2017 215 $a1 online resource (307 pages) $cillustrations, tables 311 $a1-119-50809-6 330 $aThis 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. 606 $aFinance, Public$zUnited States 615 0$aFinance, Public 676 $a336.73 700 $aGeorger$b Jack F.$0920339 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910270959803321 996 $aAudits of state and local governments$92064276 997 $aUNINA