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CPA Government & Nonprofit Report articles from April 2002

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CPA Government & Nonprofit Report archives from April 2002

GAO issues Exposure Draft for new 2002 Yellow Book.
April 1, 2002... The GAO issued a comprehensive and sweeping Exposure Draft (ED) to completely revise the entire Yellow Book for 2002. When adopted, the new 2002 Yellow Book will take effect for financial audits ending on or after January 1, 2003, and for...

Editor's note.
April 1, 2002... It has been a very interesting month for accounting and auditing. Not a minute goes by that there is not some more news on Enron and Anderson. Today, Anderson was indicted by a Federal grand jury. To some, that may not mean much, but there are...

GASB 34 to require substantial changes to auditor's reports.
April 1, 2002... The forthcoming AICPA Audit Guide will contain substantial changes to the auditor's reports from what is being used today. Primarily, the auditor will be providing opinions based on materiality units. "Materiality units" are defined in the...