| NOTAS: | - Overview and introduction;
- Financial reporting;
- The financial reporting entity;
- General auditing considerations:
- Investment, certain equity interests, and derivatives;
- Revenues and receivables;
- Capital assets;
- Expenses or expenditures and liabilities;
- Interfund, internal, and intra -entity activity and balances;
- Net position and financial statement reconciliations;
- The budget;
- Special - purpose and state governments;
- Defined benefit pension plans;
- Concluding the audit;
- Audit reporting;
- Financial statements prepared in accordance whith a special-purpose framework;
- Auditor involvement with municipal securities filings |
