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TÍTULO/RESP.:

Audit and accounting guide : state and local governments / American Institute of Certified Public Accountants

PUBLICAÇÃO:

Durham: AICPA, 2018

DESC.FÍSICA:

xix, 922 p. ; 23

ISBN:

978-1-94830-625-6

:

- 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

DATA PUB.:

2018

AUTOR(ES):

American Institute of Certified Public Accountants. AICPA

ASSUNTOS:

AuditoriaAuditoria pública

CDU:

657.6

DOCUMENTO(S):

Consultar Índice

Monografias  
COTAVOLUMESECÇÃOLOCALIZAÇÃOCÓDIGO BARRASESTADO
657.6 BibliotecaBCIPCA3001017146Livre