Governmental Accounting and Auditing Update

Chapter 1 1-1

GASB Activities 1-1

Recent GASB standards 1-2

GASB Statement No. 84 1-3

GASB Statement No. 87 1-8

GASB Statement No. 89 1-12

GASB Statement No. 90 1-13

GASB Statement No. 91 1-15

Recent GASB Implementation Guides 1-18

Appendix 1A Chapter 1, A-1

Status of Current GASB Projects Chapter 1, A-1

Status of current GASB projects Chapter 1, A-3

GASB resources Chapter 1, A-13

Appendix 1B Chapter 1, B-1

GASB Case Study — Leases Chapter 1, B-1

Chapter 2 2-1

AICPA Activities 2-1

Recently issued auditing and attestation standards 2-2

SAS No. 135 2-12

SAS No. 137 2-13

SAS No. 138 2-15

SSAE 19 2-16

SSAE 20 2-17

Recently issued changes to the Code of Professional Conduct 2-18

Other projects to monitor 2-22

2018 mid-year progress report – Enhancing Audit Quality 2-23

Addressing common audit deficiencies 2-25

Appendix 2A Chapter 2, A-1

Documentation Case Study Chapter 2, A-1

Appendix 2B Chapter 2, B-1

Example Auditor’s Report and Case Study Chapter 2, B-1

Appendix 2C Chapter 2, C-1

Government Audit Competency Resource Chapter 2, C-1

Chapter 3 3-1

Federal Government Activities 3-1

Government Auditing Standards, 2018 Revision 3-2

OMB Compliance Supplement 3-4

Uniform Guidance refresher 3-11

Uniform Guidance — SEFA 3-17

Uniform Guidance — Determination of major programs 3-20

Uniform Guidance – Reporting considerations 3-26

Protected personally identifiable information 3-32

Uniform Guidance — Procurement standards 3-33

Cost principles in a single audit 3-35

Government-wide audit quality study 3-40

Proposed changes to the Uniform Guidance 3-41

Common deficiencies found in single audits 3-44

Appendix 3A Chapter 3, A-1

Major Program Determination Case Study Chapter 3, A-1

Glossary Glossary 1

Index Index 1

Solutions Solutions 1

Chapter 1 Solutions 1

Chapter 2 Solutions 4

Chapter 3 Solutions 11