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Review of the AICPA Audit Risk Alert (Part 2).
October 1, 2005... This is a continuation of the review of the AICPA Audit Risk Alert that appeared in the September 2005 issue.
Audit Committee Toolkit
The AICPA has issued an Audit Committee Toolkit for government organizations that is available at the...
Editor's note.(Brief Article)(Editorial)
October 1, 2005... This month, I complete my analysis of the Audit Risk Alert for governments. As I mentioned last month, I strongly encourage every audit organization to obtain copies of this document and make it required reading for all audit personnel on...
What, no MD&A?
October 1, 2005... The vast majority of the phase 1 and 2 state and local governments prepared their management discussion and analysis (MD&A) as required by GASB in Statement 34. However, as the phase 3 local governments (those with less than $10 million dollars...