PPC's Guide to Audits of Local Governments

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Local government audits require specialized guidance and tools to address their unique audit and accounting requirements. PPC’s Guide to Audits of Local Governments provides the audit programs, checklists, confirmations, and auditor’s reports you need to correctly perform these audits in an effective and efficient manner, from regular GAAS audits to Government Auditing Standards (Yellow Book) Audits to Single Audits.

This Guide represents the Gold Standard for audits of local governments by providing the most comprehensive set of audit materials available on the market today, including:

• References to the underlying professional literature.
• Significant amounts of additional information beyond the matters presented in the professional literature
• “How-to-do-it" advice that answers the hard questions left unanswered by others
• Streamlined audit programs, checklists, and letters tailored for audits of local governments that follow the PPC audit approach
• Tailored practice aids for GAAS audits, Yellow Book audits, and Single Audits
• Disclosure checklists and many auditor’s report examples

PPC’s Guide to Audits of Local Governments is authored by respected experts with decades of practice experience, ensuring that you are receiving the most comprehensive and relevant guidance possible.

• Audits of Local Governments
  • INTRODUCTORY MATERIAL
  • Chapter 1 Introduction and Overview
  • Chapter 2 Pre-engagement Activities
  • Chapter 3 Risk Assessment Procedures and Planning
  • Chapter 4 Assessing Risks and Developing the Detailed Audit Plan
  • Chapter 5 Substantive Procedures
  • Chapter 6 Testing Internal Control
  • Chapter 7 Sampling in an Audit Engagement
  • Chapter 8 Audit Documentation
  • Chapter 9 Audit Programs
  • Chapter 10 Concluding the Audit
  • Chapter 11 Auditor's Reports
  • Chapter 12 Special Considerations in a School District Audit
  • Chapter 13 Single Audits
  • INDEX
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  • CONFIRMATION AND CORRESPONDENCE LETTERS (ALG-CL)
  • AUDIT PROGRAMS—CORE
  • AUDIT PROGRAMS—SPECIFIED RISK (ALG-AP-S)
  • INITIAL AUDIT PROGRAMS (ALG-IA)
  • AUDIT CHECKLISTS AND PRACTICE AIDS (ALG-CX)

• Guide to Audits of Local Governments: List of Substantive Changes View
• Guide to Audits of Local Governments Sample View