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Audit and Accounting Guides & Audit Risk Alerts AICPA Audit and Accounting Guide: State and Local Governments
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ABSTRACTPrefaceChapter 1 — Overview and IntroductionChapter 2 — Financial ReportingChapter 3 — The Financial Reporting EntityChapter 4 — General Auditing ConsiderationsChapter 5 — Investments, Certain Equity Interests, and Derivative InstrumentsChapter 6 — Revenues and ReceivablesChapter 7 — Capital AssetsChapter 8 — Expenses or Expenditures and LiabilitiesChapter 9 — Interfund, Internal, and Intra-Entity Activity and BalancesChapter 10 — Fund Balance, Net Position, and Financial Statement ReconciliationsChapter 11 — The BudgetChapter 12 — Special-Purpose and State GovernmentsChapter 13 — Defined Benefit Pension Plans (Plan & Employer Considerations)Chapter 14 — Defined Benefit Postemployment Benefits Other Than Pensions (Plan & Employer Considerations)Chapter 15 — Leases, Subscription-Based Information Technology Arrangements, Public-Private and Public-Public Partnerships, and Availability Payment ArrangementsChapter 16 — Concluding the Audit Chapter 17 — Audit ReportingChapter 18 — Financial Statements Prepared in Accordance With a Special-Purpose FrameworkChapter 19 — Auditor Involvement With Municipal Securities FilingsSupplement — Statement of Position 98-2, Accounting for Costs of Activities of Not-for-Profit Organizations and State and Local Governmental Entities That Include Fund RaisingAppendix A — Acronyms and AbbreviationsAppendix B — Category B GuidanceAppendix C — Overview of Statements on Quality Management StandardsAppendix D — Sample Engagement Letter Language Related to Portals and Hosting ServicesAppendix E — Schedule of Changes Made to the Text From the Previous Edition
ABSTRACTPrefaceChapter 1 — Overview and IntroductionChapter 2 — Financial ReportingChapter 3 — The Financial Reporting EntityChapter 4 — General Auditing ConsiderationsChapter 5 — Investments, Certain Equity Interests, and Derivative InstrumentsChapter 6 — Revenues and ReceivablesChapter 7 — Capital AssetsChapter 8 — Expenses or Expenditures and LiabilitiesChapter 9 — Interfund, Internal, and Intra-Entity Activity and BalancesChapter 10 — Fund Balance, Net Position, and Financial Statement ReconciliationsChapter 11 — The BudgetChapter 12 — Special-Purpose and State GovernmentsChapter 13 — Defined Benefit Pension Plans (Plan & Employer Considerations)Chapter 14 — Defined Benefit Postemployment Benefits Other Than Pensions (Plan & Employer Considerations)Chapter 15 — Leases, Subscription-Based Information Technology Arrangements, Public-Private and Public-Public Partnerships, and Availability Payment ArrangementsChapter 16 — Concluding the Audit Chapter 17 — Audit ReportingChapter 18 — Financial Statements Prepared in Accordance With a Special-Purpose FrameworkChapter 19 — Auditor Involvement With Municipal Securities FilingsSupplement — Statement of Position 98-2, Accounting for Costs of Activities of Not-for-Profit Organizations and State and Local Governmental Entities That Include Fund RaisingAppendix A — Acronyms and AbbreviationsAppendix B — Category B GuidanceAppendix C — Overview of Statements on Quality Management StandardsAppendix D — Sample Engagement Letter Language Related to Portals and Hosting ServicesAppendix E — Schedule of Changes Made to the Text From the Previous Edition