This alert provides auditors with an overview of recent economic, industry, technical, regulatory, and professional developments that may affect how auditors conduct audits and other engagements. An entity's internal management can also use this alert to address areas of audit concern.
Updates include:
Economic and Industry Developments
Legislative and Regulatory Developments
Audit and Attestation Issues and Developments
Revenue Recognition
New Lease Standard
Accounting for Financial Instruments
Recent AICPA Independence and Developments
Автор: AICPA Название: Audit Risk Alert: Government Auditing Standards and Single Audit Developments: Strengthening Audit Integrity 2018/19 ISBN: 1948306271 ISBN-13(EAN): 9781948306270 Издательство: Wiley Рейтинг: Цена: 40120.00 T Наличие на складе: Невозможна поставка. Описание: This Audit Risk Alert highlights areas of change in audits performed under the Uniform Guidance, focusing on areas which may be challenging or frequently misunderstood. It also discusses emerging practice issues and current developments related to entities subject to an audit performed under Government Auditing Standards and the OMB Uniform Guidance and provides information to help you identify significant risks that may affect an audit of entities receiving federal awards. In addition, this alert provides a summary of revision found in the 2018 Yellow Book. Updates include: The 2018 Yellow Book USDA Rural Development Dept of Education Housing and Urban Development
