State-Local Government Audits - MATERIALITY CONSIDERATIONS - Preparers and auditors of state and local government financial statements need to clearly understand how to assess materiality. Recent SEC and AICPA auditing standards board actions underscore the importance of this topic.
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|Authors:||Holder, William W. ; Schermann, Kenneth R. ; Whittington, Ray|
Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 196.2003, 5, p. 61-67
The New Governmental Financial Reporting Model: What It Means for Analyzing Government Financial Condition - The new governmental financial reporting model provides a unique opportunity to improve the process that analysts use to analyze government financial condition. Previously, analysis was difficult because of a lack of comparability in financial condition indicators. The authors suggest a ...
Chaney, Barbara A., (2002)
Fund Balance Reporting by State and Local Governments: A Current Look From A User's Perspective - One of the active projects of the GASB is to Investigate how fund balances of the various fund types are being reported and how different users of financial statements use such information. At the board's request, 40 personal interviews were conducted with a variety of users to collect responses ...
Crain, Gil, (2007)
Holder, William W., (2011)
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