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Auditors and governments faced unprecedented circumstances in 2020 and the current environment will continue to impact audits in 2021. Government auditors face several practice issues, making it difficult to perform effective and efficient audits while maintaining the quality stakeholders and our profession expect. Learn about the latest developments impacting state and local government financial statement audits and how to navigate them during an already challenging time.
Learning Objectives:
Identify how the current environment is impacting the planning and risk assessment process for state and local government audits
Discuss the latest state and local government-related findings identified in the peer review process
Identify how recently issued auditing standards will effect state and local government audits
Recognize the challenges the American Rescue Plan Act (ARPA) will have on governmental financial statements