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Course Description
Audits of Local Goverments: Auditor's Reports on Local Governments from PPC
Accounting & Auditing
(4
credits)
$59.95
This interactive self-study course covers a variety of topics related to auditor's reports on local governments. This course explains rules enacted through various authoritative literature. This course discusses the standard report on financial statements and how to report GAAP departures. Finally, this course explains reports written in compliance with Government Auditing Standards and OMB Circular A-133 as well as reports on supplementary information and on other comprehensive bases of accounting.
Major
Subjects:
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Select authoritative literature that applies to auditor reports and the types of reports required in a governmental audit.
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Recognize components of standard reports on financial statements.
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Differentiate reports of GAAP departures and other report modifications.
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Describe reporting on additional information accompanying the basic financial statements in auditor submitted and client-prepared documents.
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Distinguish internal control and compliance over financial reporting required by Governmental Auditing Standards with reporting on compliance and internal control of major programs required by OMB Circular A-133.
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Identify requirements of GAAP regarding reporting on supplementary information.
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| Contributing
Author: |
Practitioners Publishing Company
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| Course Level: |
Basic |
| Prerequisite: |
Basic Knowledge of auditing |
| ProductCode: |
08PALG2 |
| Format: |
NASBA QAS/Registry self-study |
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For licensing information, click on the Licensing Information
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