Miller Local Government And Single Audits 2005

All the latest developments are featured in this updated edition of Miller Local Government and Single Audits, including critical discussion of GASB 34, its directives on making the transition, and procedures for the interim period. With the guidance contained in this book, CPAs can perform accurate, cost-effective government audits more profitably than ever before. This modern, compact reference clarifies all audit procedures and regulations for state and local governments, providing CPAs with complete guidance through planning, strategy, implementation, and reporting. This book also covers the Single Audit Act and OMB Circular A-133 and the latest release of its Compliance Supplement, as well as analysis of the Data Collection Form. Our proven eight-step single audit strategy includes timesaving tips on planning, fieldwork, and reporting. Before you perform a single audit, make sure you have this innovative resource by your side. You'll also get workpapers, checklists, and reports on CD-ROM at no extra charge. This electronic tool includes a Government Finance Officer's Association checklist, confirmation letters, a personal independence representation declaration, and more.