CPA Government & Nonprofit Report articles from September 2005

CPA Government & Nonprofit Report archives from September 2005

AICPA issues 2005 audit guides.(American Institute of Certified Public Accountants)(Brief Article)
September 1, 2005... In September, the AICPA issued its annual revisions of the following audit guides: * State and Local Government, * Non-Profit Organizations, and * Government Auditing Standards and Circular A-133 Audits. All audit guides...

Editor's note.(Brief Article)(Editorial)
September 1, 2005... Just about the time all the auditors get their reports corrected from the 2004 audit guides, we get to do it again with the 2005 editions issued earlier this month. So it is time again to review what the examples are in each audit guide and...

AICPA issues 2005 audit risk alert for governments.
September 1, 2005... Annually, the AICPA issues audit risk alerts for various industries, such as state and local governments. This is a summary of the 2005 Alert. Readers are advised to obtain a copy of the Alert from AICPA at www.cpa2biz.com. Economic and...

Determining major programs in the single audit.
September 1, 2005... There is one topic that really grabs the attention of auditors in my single audit seminars, which is the determination of major programs. It is clear to me and to the participants that some auditors do not understand the process and are either...