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Governmental and Not-for-Profit Training Program 2018

GOV1838 - Using Valuation Reports - What to Look for and Consider

Oct 16, 2018 3:00pm ‐ Oct 16, 2018 4:40pm

Standard: $49.00


Valuations reports underpin the audit evidence for pension and OPEB amounts recorded by governments. This session is intended to improve an auditor’s understanding of what (or what should be) included and what to be on the lookout for when reviewing and evaluating reports.

Learning Objectives:

  • Evaluate the information provided in the accounting valuation
  • Contrast an accounting valuation from a funding valuation
  • Assess the assumptions used 
  • Interpret the recommended steps to auditing the valuation, outlined in the AICPA State and Local Audit Guide


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