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Find out about important issues affecting state and local governments and how current developments affect auditing in this industry. This Audit Risk Alert focuses on emerging practice issues, such as recent changes in the municipal securities market, and current economic, accounting and auditing developments and how these areas affect state and local governments.
New accounting and auditing guidance that are particularly significant to this alert and covered in just the right amount of detail include:
This alert also includes information on emerging issues such as:
To comply with the professional standards, auditors need to understand the industry, regulatory, and other external factors that affect the entity and its environment. This helps you identify those factors and how they may be a source of risk. You'll not only find targeted discussion of new developments and considerations, but also a look at what's in the pipeline that may affect your engagements.
For a topical listing of subject matter by chapter, click on the Table of Contents tab.