Chapter 1 1-1
GASB Activities 1-1
Recent GASB standards 1-2
GASB Statement No. 84 1-3
GASB Statement No. 87 1-8
GASB Statement No. 89 1-12
GASB Statement No. 90 1-13
GASB Statement No. 91 1-15
Recent GASB Implementation Guides 1-18
Appendix 1A Chapter 1, A-1
Status of Current GASB Projects Chapter 1, A-1
Status of current GASB projects Chapter 1, A-3
GASB resources Chapter 1, A-13
Appendix 1B Chapter 1, B-1
GASB Case Study — Leases Chapter 1, B-1
Chapter 2 2-1
AICPA Activities 2-1
Recently issued auditing and attestation standards 2-2
SAS No. 135 2-12
SAS No. 137 2-13
SAS No. 138 2-15
SSAE 19 2-16
SSAE 20 2-17
Recently issued changes to the Code of Professional Conduct 2-18
Other projects to monitor 2-22
2018 mid-year progress report – Enhancing Audit Quality 2-23
Addressing common audit deficiencies 2-25
Appendix 2A Chapter 2, A-1
Documentation Case Study Chapter 2, A-1
Appendix 2B Chapter 2, B-1
Example Auditor’s Report and Case Study Chapter 2, B-1
Appendix 2C Chapter 2, C-1
Government Audit Competency Resource Chapter 2, C-1
Chapter 3 3-1
Federal Government Activities 3-1
Government Auditing Standards, 2018 Revision 3-2
OMB Compliance Supplement 3-4
Uniform Guidance refresher 3-11
Uniform Guidance — SEFA 3-17
Uniform Guidance — Determination of major programs 3-20
Uniform Guidance – Reporting considerations 3-26
Protected personally identifiable information 3-32
Uniform Guidance — Procurement standards 3-33
Cost principles in a single audit 3-35
Government-wide audit quality study 3-40
Proposed changes to the Uniform Guidance 3-41
Common deficiencies found in single audits 3-44
Appendix 3A Chapter 3, A-1
Major Program Determination Case Study Chapter 3, A-1
Glossary Glossary 1
Index Index 1
Solutions Solutions 1
Chapter 1 Solutions 1
Chapter 2 Solutions 4
Chapter 3 Solutions 11
