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Quick refresher and discussion of several commonly misunderstood topics related to the audit of governmental financial statements. The quick hits will cover topics of: group audits, materiality, auditing estimates, common problems when auditing pension or OPEB plans, journal entry testing, and documentation.
Recall the appropriate way to respond to common problems encountered when auditing governmental financial statements related to group audits and materiality.
Recall the appropriate way to respond to common problems encountered when auditing governmental financial statements related to auditing estimates and pension and OPEB plans.
Recall the appropriate way to respond to common problems encountered when auditing governmental financial statements related to journal entry testing and documentation.
Speaker(s):
Joel
M. Black,
CPA,
Chair,
Governmental Accounting Standards Board
