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AICPA National Governmental Accounting and Auditing Update Conference West 2013

The Challenges of Auditing State & Local Governments in Such An Uncertain Environment

‐ Sep 17, 2013 2:30pm

Uncertainties in amounts presented in state and local government financial statements can lead to the need for an “emphasis of matter” paragraph to be added to the auditor’s report, or in more extreme instances, a disclaimer of opinion. This session will evaluate some of the more common uncertainties seen in state and local government units, including:
• Going concern considerations
• Tax increment financing uncertainties
• Alternative investment valuation uncertainties


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