【管理精品】CHAPTER38AUDITINGGOVERNMENTALUNITS

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38 Auditing Governmental Units 38.1 OVERVIEW OF THE STATE AND LOCAL GOVERNMENTAL ENVIRONMENT 38.2 GOVERNMENTAL ACCOUNTING AND REPORTING PRINCIPLES (a) Fund Accounting, (i) Governmental Funds, (ii) Proprietary Funds, (iii) Fiduciary Funds, (iv) Account Groups, (b) Modified Accrual Basis of Accounting, (c) Encumbrances, (d) Standard Setting for Governmental Accounting, (e) Financial Reporting, (f) Financial Reporting After Implementation of GASB Statements No. 33 and No. 34 38.3 RISK FACTORS AND AUDIT REACTION (a) Types of Governmental Audits, (i) Financial Audits, (ii) Performance Audits, (b) Single Audit Considerations,