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State and Local Governmental Developments - Audit Risk Alert

Publisher: AICPA
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This resource will help you identify significant risks that may affect your audits of State and Local Governmental entities, understand new and pending accounting guidance impacting GAAP financial statements, and assist in planning and performing upcoming audits of state and local governments in accordance with GAAS.

Filled with critical information on audit risk effecting current year audits, this is an indispensable companion to State and Local Governments - Audit and Accounting Guide.

Key Benefits:

  • Provides auditors with an overview of recent economic, industry, technical, regulatory, and professional developments that may affect their audits and other engagements.
  • Assists an entity’s internal management in addressing areas of audit concern and identifying issues significant to the industry.
  • Contains up-to-date information on emerging practice issues, such as recently issued pension standards.
  • Addresses key audit issues such as census data and pension liability measurement, as well as recently issued GASB statements and related guidance.


  • GASB Statement No. 67, Financial Reporting for Pension Plans
  • GASB Statement No. 68, Accounting and Financial Reporting for Pensions
  • GASB Statement No. 71, Pension Transition for Contributions Made Subsequent to the Measurement Date

Who Will Benefit:

  • Auditors for state and local governments
  • Financial statement preparers for state and local governments
  • Auditors of governmental pension plans
AICPA and GASB Government Standards Set [Subscription]
This discounted set gives you access to the full range of AICPA government-related literature combined with the GASB library, all in one convenient online subscription. Plus you’ll save money over the individual purchase prices. The set includes how-to advice and authoritative guidance, valuable discussion, best practices, hands-on tools, and much more. Follow the link above for details.
This product is also available in an online subscription format that includes the corresponding State and Local Governments - Audit and Accounting Guide, content updates and unlimited online access for 1 year. Click on the link above to order and save!
Paperback , 2015
Product# ARASLG15P
Availability: In Stock
AICPA Member:$39.00
Your Price:$49.00
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