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Governmental Accounting and Auditing Update

Governmental Accounting and Auditing Update

  • 作者:
  • 出版商: John Wiley & Sons
  • ISBN: 9781119747215
  • 出版时间 June 2020
  • 规格: Paperback , 192 pages
  • 适应领域: U.S. ? 免责申明:
    Countri(es) stated herein are used as reference only

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  • 描述 
  • 大纲 
  • 作者 
  • 详细

    Be prepared for change by ensuring that you are current in accounting and auditing developments affecting government. Learn the latest accounting and auditing developments affecting governments by covering these hot topics:

    • Risk assessment
    • Documentation
    • Leases
    • Yellow Book
    • Major program determination
    • New GASB pronouncements
  • 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

  • Melisa F. Galasso, CPA, is the founder and CEO of Galasso Learning Solutions LLC. She designs and facilitates courses in advanced technical accounting and auditing topics, including not for profit and governmental accounting. Galasso is a Certified Professional in Learning & Performance (CPLP) and has earned the Association for Talent Development Master Trainer designation. She also serves on the FASB's Not-for-Profit Advisory Committee (NAC), the AICPA's Technical Issues Committee (TIC), has had leadership roles on various A&A committees, and serves on the VSCPA's Board of Directors. She is a 2020 Enterprising Women of the Year Award recipient and was honored as a "40 under 40" by CPA Practice Advisor in 2017 and 2018. She was also named the 2019 Rising Star by her regional NAWBO chapter, received the Don Farmer award for achievement in technical content instruction, and earned several other awards for public speaking and technical training.

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