Audits of State and Local Governments : What You Need to Know.
Georger, Jack F.
Audits of State and Local Governments : What You Need to Know. - 1st ed. - 1 online resource (307 pages)
Intro -- Title page -- Copyright -- 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.
9781119508953
Finance, Public-United States.
Electronic books.
HJ257.2 .G467 2017
657
Audits of State and Local Governments : What You Need to Know. - 1st ed. - 1 online resource (307 pages)
Intro -- Title page -- Copyright -- 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.
9781119508953
Finance, Public-United States.
Electronic books.
HJ257.2 .G467 2017
657