Governmental Accounting and Auditing Update

Table of contents

1. Cover
2. Chapter 1: GASB Activities
   1. Recent GASB standards
   2. GASB Statement No. 84
   3. GASB Statement No. 87
   4. GASB Statement No. 89
   5. GASB Statement No. 90
   6. GASB Statement No. 91
   7. Recent GASB Implementation Guides
   8. Notes
3. Appendix 1A: STATUS OF CURRENT GASB PROJECTS
   1. Status of current GASB projects
   2. GASB resources
4. Appendix 1B: GASB CASE STUDY — LEASES
5. Chapter 2: AICPA Activities
   1. Recently issued auditing and attestation standards
   2. SAS No. 135
   3. SAS No. 137
   4. SAS No. 138
   5. SSAE 19
   6. SSAE 20
   7. Recently issued changes to the Code of Professional Conduct
   8. Other projects to monitor
   9. 2018 mid-year progress report – Enhancing Audit Quality
   10. Addressing common audit deficiencies
   11. Notes
6. Appendix 2A: DOCUMENTATION CASE STUDY
7. Appendix 2B: EXAMPLE AUDITOR’S REPORT AND CASE STUDY
   1. Notes
8. Appendix 2C: GOVERNMENT AUDIT COMPETENCY RESOURCE
9. Chapter 3: Federal Government Activities
   1. Government Auditing Standards, 2018 Revision
   2. OMB Compliance Supplement
   3. Uniform Guidance refresher
   4. Uniform Guidance — SEFA
   5. Uniform Guidance — Determination of major programs
   6. Uniform Guidance – Reporting considerations
   7. Protected personally identifiable information
   8. Uniform Guidance — Procurement standards
   9. Cost principles in a single audit
   10. Government-wide audit quality study
   11. Proposed changes to the Uniform Guidance
   12. Common deficiencies found in single audits
   13. Notes
10. Appendix 3A: MAJOR PROGRAM DETERMINATION CASE STUDY
11. Exempt Organizations Glossary
12. Index
13. Solutions
    1. Chapter 1
    2. Chapter 2
    3. Chapter 3
14. End User License Agreement