TAILIEUCHUNG - Lecture Accounting for Governmental & Nonprofit Entities (16/e): Chapter 11 - Jacqueline L. Reck, Suzanne L. Lowensohn

Chapter 11 - Auditing of governmental and not-for-profit organizations. After studying Chapter 11, you should be able to: Explain the essential elements of financial audits by independent CPAs; explain what is meant by GAGAS, the source of GAGAS, and why and how GAGAS are broader than GAAS; explain the types of audits performed under GAGAS, including financial audits, attestation engagements and performance audits. | Accounting for Governmental & Nonprofit Entities JACQUELINE L. RECK SUZANNE L. LOWENSOHN 17/e Copyright © 2016 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education. 1 Auditing of Governmental and Not-for-profit Organizations C H A P T E R 11 2 Learning Objectives 11-1 Explain the essential elements of financial audits by independent CPAs, including: The objective(s) of financial audits. The source and content of generally accepted auditing standards (GAAS). Audit report formats and opinions. The audit process. 3 1 Learning Objectives 11-2 Explain what is meant by generally accepted government auditing standards (GAGAS), the source of GAGAS, and why and how GAGAS are broader than GAAS. 11-3 Explain the types of audits performed under GAGAS, including financial audits, attestation engagements, and performance audits. 4 1 Learning Objectives 11-4 Explain the essentials of a single audit, including: The .

• Kế toán - Kiểm toán
• Single audits
• Audit process
• Accounting for Governmental
• Nonprofit entities
• Accounting for Nonprofit Entities
• Governmental organizations
• Financial audits
• Government auditing standards
• Not for profit organizations
• Financial reporting for governmental
• Tax exempt organizations
• Performance evaluation
• Governmental auditing
• Generally accepted accounting
• Local government financial reporting
• Reporting perspectives
• Budgetary accounting
• Government wide financial statements
• Governmental funds
• Accounting for not for profit organizations
• Financial reporting
• Statement of cash flows
• Financial reporting for state
• Local governments
• Fund accounting
• Revenue funds
• Special revenue funds
• Capital projects
• Debt service
• Permanent funds
• Proprietary funds
• Internal service
• Enterprise funds
• Fiduciary funds
• Agency funds
• Trust funds
• Capital assets
• Long term debt
• Special purpose entities
• Public college financial reports
• Standard setting authority
• Private institutions
• Equity accounts
• Accounting for hospitals
• Health care providers
• The federal government
• Federal accounting standards
• Not for profit accounting
• Governmental entity