This audit guide provides an overview of auditor's responsibilities and describes the applicability of the Single Audit Act Amendments of 1996 and OMB Circular A-133. In addition, find out the auditor's responsibility for testing and reporting on the schedule of expenditures, reporting requirements of the Government Auditing Standards and Circular A-133, and what the auditor's responsibility is...
This course will equip you to apply the latest accounting and auditing requirements affecting governments and not-for-profits....
This timely, up-to-the-minute course is designed to provide you with a comprehensive understanding of new developments so you can provide better services to both clients and the...
Governments use funds what else do I need to know? This course goes deep into the accounting and reporting issues for state and local governments. Learn how to navigate the complexities of...
Detecting fraud in the governmental and not-for-profit environments is particularly difficult as governments or not-for-profit organizations have unconventional revenue and expense streams and typically have understaffed accounting departments....
The Audit and Accounting Guide summarizes applicable practices and delivers ""how-to"" advice for handling almost every type of financial statement. It describes relevant matters, conditions, and procedures unique to the health care industry, and illustrates treatments of...
This Alert will help you plan and perform your audits by identifying the significant business risks that may result in the material misstatement of your client's financial statements. The AICPA Audit and Attest Standards staff has reviewed the auditing guidance in this Alert (defined as Other ...
Developed by the AICPA's Accounting and Auditing Publications staff, this practice aid is invaluable to anyone who prepares financial statements and...
Covering all the latest auditing and accounting developments affecting nonprofit entities, this course will give you a complete understanding of changes in the nonprofit environment....
This course examines the key not-for-profit accounting and reporting requirements and succinctly explains their application....