2000 Miller Local Government Audits Electronic Workpapers and Reference Guide

Name: 2000 Miller Local Government Audits Electronic Workpapers and Reference Guide
Availability: OutOfStock
ISBN: 9780156068680

ISBN-10: 0156068680

List price: $137.00

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List price: $137.00
Publisher: Harcourt Trade Publishers
Binding: Paperback
Pages: 951
Size: 5.99" wide x 8.94" long
Weight: 2.684
Language: English



Our Commitment to You


Peer Review Statement


Preface


About the Author


Accounting Resources on the Web


Disc Contents


About the Computer Disc


Cross-Reference--Original Pronouncements to Miller Local Government Audits


Background and Standards


Introduction


Background


Generally Accepted Accounting Principles for Local Governments


Financial Reporting for Local Governments


Auditing Standards for Local Governments


Engagement Management


Audit Planning


Introduction to Audit Planning


Understanding the Client


Identifying Compliance Provisions


Determining Audit Risk


Developing Planning Materiality


Performing Analytical Review


Sampling


Other Planning Procedures


Preparing Workpapers


Audit Procedures


Introduction to Audit Procedures


Developing Audit Programs


Cash and Investments


Receivables and Revenues


Interfund Transactions


Prepaid Items and Inventories


Liabilities and Expenditures


Fixed Assets and Capital Expenditures


Debt Service Expenditures and Long-Term Debt Obligations


Pension Trust Funds


Fund Equity


Budgets


General Audit Procedures


Reporting and Follow-Up


Concluding the Audit


Reporting


Appendix


Government Finance Officers Association Checklist


Continuing Professional Education


Index