Audit and accounting guide state and local governments 2018
➤ Gửi thông báo lỗi ⚠️ Báo cáo tài liệu vi phạmNội dung chi tiết: Audit and accounting guide state and local governments 2018
Audit and accounting guide state and local governments 2018
AICPAAudit andAccounting GuideState and Local GovernmentsMarch 1,2018Copyright © 2018 byAmerican Institute of Certified Public Accountants. All rights Audit and accounting guide state and local governments 2018s reserved.For information about the procedure for requesting permission to make copies of any part of this work, please email copyright@aicpa.org with your request. Otherwise, requests should be written and mailed to Permissions Department. 220 Leigh Farm Road. Durham. NC 27707-8110.12 345 67890 AA Audit and accounting guide state and local governments 2018P 1 9 8State and Local GovernmentsIllPrefaceA resource of the Enhancing Audit Quality Initiative(Updated as of March 1, 2018)Prepared by the State andAudit and accounting guide state and local governments 2018
Local Government Audit Guide Revision Task Force.About AICPA GuidesThis AICPA Guide has been developed by the AICPA State and Local Government Audit AICPAAudit andAccounting GuideState and Local GovernmentsMarch 1,2018Copyright © 2018 byAmerican Institute of Certified Public Accountants. All rights Audit and accounting guide state and local governments 2018preparation of their financial statements in conformity with U.S. generally accepted accounting principles (GAAP).An AICPA Guide containing auditing guidance related to generally accepted auditing standards (GAAS) is recognized as an interpretive publication as defined in AU-C section 200, Overall O Audit and accounting guide state and local governments 2018bjectives of the Independent Auditor and the Conduct of an Audit in Accordance With Generally Accepted Auditing Standards.’ Interpretive publicationsAudit and accounting guide state and local governments 2018
are recommendations on the application of GAAS in specific circumstances, including engagements for entities in specialized industries.Interpretive puAICPAAudit andAccounting GuideState and Local GovernmentsMarch 1,2018Copyright © 2018 byAmerican Institute of Certified Public Accountants. All rights Audit and accounting guide state and local governments 2018der and comment on whether the proposed interpretive publication is consistent with GAAS. The members of the ASB have found the auditing guidance in this guide to be consistent with existing GAAS.Although interpretive publications are not auditing standards. AU-C section 200 requires the auditor to Audit and accounting guide state and local governments 2018consider applicable interpretive publications in planning and performing the audit because interpretive publications are relevant to the proper applicAudit and accounting guide state and local governments 2018
ation of GAAS in specific circumstances. If the auditor does not apply the auditing guidance in an applicable interpretive publication.1 All AƯ-C sectAICPAAudit andAccounting GuideState and Local GovernmentsMarch 1,2018Copyright © 2018 byAmerican Institute of Certified Public Accountants. All rights Audit and accounting guide state and local governments 2018within the circumstances addressed by such auditing guidance.The ASB is the designated senior committee of the AICPA authorized to speak for the AICPA on all matters related to auditing. Conforming changes made to the auditing guidance contained in this guide are approved by the ASB Chair (or his or Audit and accounting guide state and local governments 2018 her designee) and the Director of the AICPA Audit and Attest Standards Staff. Updates made to the auditing guidance in this guide exceeding that of cAudit and accounting guide state and local governments 2018
onforming changes are issued after all ASB members have been provided an opportunity to consider and comment on whether the guide is consistent with tAICPAAudit andAccounting GuideState and Local GovernmentsMarch 1,2018Copyright © 2018 byAmerican Institute of Certified Public Accountants. All rights Audit and accounting guide state and local governments 2018thoritative, is considered an "other auditing publication." In applying such guidance, the auditor should, exercising professional judgment, assess the relevance and appropriateness of such guidance to the circumstances of the audit. Although the auditor determines the relevance of other auditing gu Audit and accounting guide state and local governments 2018idance, auditing guidance in a guide appendix or exhibit has been reviewed by the AICPA Audit and Attest Standards staff and the auditor may presume tAudit and accounting guide state and local governments 2018
hat it is appropriate.An AICPA Guide containing attestation guidance is recognized as an interpretive publication as defined in AT-C section 105, ConcAICPAAudit andAccounting GuideState and Local GovernmentsMarch 1,2018Copyright © 2018 byAmerican Institute of Certified Public Accountants. All rights Audit and accounting guide state and local governments 2018ents on Standards for Attestatioỉi Engagements (SSAEs or attestation standards) in specific circumstances, including engagements for entities in specialized industries. Interpretive publications are issued under the authority of the ASB. The members of the ASB have found the attestation guidance in Audit and accounting guide state and local governments 2018this guide to be consistent with existing SSAEs.A practitioner should be aware of and consider the guidance in this AICPA Guide applicable to his or hAudit and accounting guide state and local governments 2018
er attestation engagement. If the practitioner does not apply the attestation guidance included in an applicable interpretive publication, the practitAICPAAudit andAccounting GuideState and Local GovernmentsMarch 1,2018Copyright © 2018 byAmerican Institute of Certified Public Accountants. All rights Audit and accounting guide state and local governments 2018uidance in a guide appendix or chapter appendix in a guide, or in an exhibit, although not authoritative, is considered an "other attestation publication." In applying such guidance, the practitioner should, exercising professional judgment, assess the relevance and appropriateness of such guidance Audit and accounting guide state and local governments 2018to the circumstances of the engagement. Although the practitioner determines the relevance of other attestation guidance, such guidance in a guide appAudit and accounting guide state and local governments 2018
endix or exhibit has been reviewed by the AICPA Audit and Attest Standards staff and the practitioner may presume that it is appropriate.The ASB and AAICPAAudit andAccounting GuideState and Local GovernmentsMarch 1,2018Copyright © 2018 byAmerican Institute of Certified Public Accountants. All rights Audit and accounting guide state and local governments 2018s related to attestation. Conforming changes made to the attestation guidance contained in this guide are approved by the ASB Chair (or his or her designee) and the Director of the AICPA Audit and Attest Standards Staff. Updates made to the attestation guidance in this guide exceeding that of confor Audit and accounting guide state and local governments 2018ming changes are issued after all ASB members have been provided an opportunity to consider and comment on whether the guide is consistent with the SSAudit and accounting guide state and local governments 2018
AEs.AAr Ci nAir'DAState and Local GovernmentsVThe Financial Reporting Executive Committee (FinREC) is the designated senior committee of the AICPA autAICPAAudit andAccounting GuideState and Local GovernmentsMarch 1,2018Copyright © 2018 byAmerican Institute of Certified Public Accountants. All rights Audit and accounting guide state and local governments 2018uidance contained in this guide are approved by the FinREC Chair (or his or her designee). Updates made to the financial accounting and reporting guidance in this guide exceeding that of conforming changes are approved by the affirmative vote of at least two-thirds of the members of FinREC. Audit and accounting guide state and local governments 2018AICPAAudit andAccounting GuideState and Local GovernmentsMarch 1,2018Copyright © 2018 byAmerican Institute of Certified Public Accountants. All rightsGọi ngay
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