Governmental Accounting and Auditing Update

Cover

Title Page

Copyright Page

Table of Contents

Chapter 1

GASB Activities

Recent GASB standards

GASB Statement No. 84

GASB Statement No. 87

GASB Statement No. 89

GASB Statement No. 90

GASB Statement No. 91

Recent GASB Implementation Guides

Appendix 1A

Status of Current GASB Projects

Status of current GASB projects

GASB resources

Appendix 1B

GASB Case Study

Leases

Chapter 2

AICPA Activities

Recently issued auditing and attestation standards

SAS No. 135

SAS No. 137

SAS No. 138

SSAE 19

SSAE 20

Recently issued changes to the Code of Professional Conduct

Other projects to monitor

2018 mid-year progress report

Enhancing Audit Quality

Addressing common audit deficiencies

Appendix 2A

Documentation Case Study

Appendix 2B

Example Auditor's Report and Case Study

Appendix 2C

Government Audit Competency Resource

Chapter 3

Federal Government Activities

Government Auditing Standards, 2018 Revision

OMB Compliance Supplement

Uniform Guidance refresher

Uniform Guidance

SEFA

Uniform Guidance

Determination of major programs

Uniform Guidance

Reporting considerations

Protected personally identifiable information

Uniform Guidance

Procurement standards

Cost principles in a single audit

Government-wide audit quality study

Proposed changes to the Uniform Guidance

Common deficiencies found in single audits

Appendix 3A

Major Program Determination Case Study

Glossary

Index

Solutions

Chapter 1

Chapter 2

Chapter 3

EULA