Download or read book Audit and Compilation Report Timeliness in Local Governments written by Corey S. Cagle and published by . This book was released on 2012 with total page 328 pages. Available in PDF, EPUB and Kindle. Book excerpt: For governmental audit and compilation reports to be relevant, they must be prepared and made available to the public in a timely manner. The purpose of this study is to identify variables that have an influence on audit and compilation report delay in governments. This research utilizes ordinary-least-squares regression to estimate the effects of several variables of interest on the time it takes to file the audit or compilation report with the Office of the State Auditor. The research also utilizes logistic regression to estimate the effects of several variables of interest on the incidence of filing the audit or compilation report after the state-mandated filing deadline versus filing on time. Data were gathered from audit and compilation reports of Mississippi counties and municipalities for fiscal-year 2007. The research questions addressed in this study were chosen based on the anticipated impact on audit timeliness of (1) report message content and managerial competency, (2) accountability, and (3) the audit environment. The results of the study indicate that the areas of report message content and managerial competency as well as the audit environment both play an important role in audit report and compilation report timeliness. The government's level of accountability was found to be less associated with report timeliness. A higher number of audit findings was found to be associated with longer audit report delay and longer compilation report delay as well as with late audits and late compilations. Entities receiving an adverse or qualified opinion were significantly associated with longer audit report delay as well as with late audits. The travel distance between the auditor's office and the audit client's office was also found to play a role in audit and compilation report timeliness. For full-scope audit engagements, a greater travel distance was associated with late audit filings, particularly when entities that represented their audit firm's only governmental attestation client were removed from the sample. Travel distance played a more important role with compilation engagements, as it was significantly associated with compilation report delay and was associated, to a lesser degree, with late compilation reports. A greater amount of long-term debt carried by the governmental entity was not found to be associated with shorter audit delays but was found to be somewhat associated with audits filed within the state-mandated one-year window. Overall, these results provide useful information for both small and large governmental entities that wish to improve the timeliness of their financial reporting.
Download or read book Audits of State and Local Governments written by American Institute of Certified Public Accountants. State and Local Government Audit Guide Revision Task Force and published by . This book was released on 2002 with total page 642 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Local Government and Single Audits written by Rhett Harrell and published by CCH. This book was released on 2006-05 with total page 1578 pages. Available in PDF, EPUB and Kindle. Book excerpt: Dedicated to the audit professional who wants to conduct audits of local governments in a more practical manner, this book is based on years of discussions with fellow practitioners who have requested an easier method of performing an audit of a local governmental entity. It includes information on Office of Management and Budget Circular A-133, better known as single audits. The forms and checklists in the book identify the specific professional requirements. The practice aids are included on a free companion CD.
Download or read book Government Auditing Standards 2018 Revision written by United States Government Accountability Office and published by Lulu.com. This book was released on 2019-03-24 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.
Download or read book Commentary on the Audit Requirements of the Local Government Fiscal Assistance Amendments of 1983 written by United States. Office of Revenue Sharing and published by . This book was released on 1985 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Audits of State and Local Governmental Units written by American Institute of Certified Public Accountants. Government Accounting and Auditing Committee and published by . This book was released on 2003 with total page 404 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book TIMELINESS OF LOCAL AUDITOR REPORTING ON LOCAL GOVERNMENT IN ENGLAND 2020 written by NATIONAL AUDIT OFFICE. and published by . This book was released on 2021 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book PROGRESS UPDATE written by NATIONAL AUDIT OFFICE. and published by . This book was released on 2023 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Audits of State and Local Governmental Units written by American Institute of Certified Public Accountants. Government Accounting and Auditing Committee and published by . This book was released on 1996 with total page 492 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Audits of State and Local Governments written by Jack F. Georger and published by . This book was released on 2017 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Impact of Municipal Governance on Cities Audit Performance and Audit Report Timeliness and the Subsequent Economic Consequences written by Amanda N. Peterson and published by . This book was released on 2014 with total page 93 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Comparative Issues in Local Government Accounting written by Eugenio Caperchione and published by Springer Science & Business Media. This book was released on 2000 with total page 296 pages. Available in PDF, EPUB and Kindle. Book excerpt: In recent years there have been a number of significant reforms in local government accounting practices around the world. While the specific reasons for these changes vary, a common factor is the increasing need for governments to measure the efficacy and efficiency of their performance. Nowhere is this trend more apparent than at the local government level. This book aims to give a comparative international perspective on local government accounting innovations, and offers specific cases involving different economic, political and cultural conditions. Countries receiving extended treatment include Belgium, China, Italy, Japan, Malaysia, The Netherlands, New Zealand, Russia, Spain, the United Kingdom and the United States. Together, the essays offer a state-of-the-art take on these issues and identify key issues for future research.
Download or read book Yellow Book Government Auditing Standards written by Allison J. Harrell and published by John Wiley & Sons. This book was released on 2018-04-09 with total page 180 pages. Available in PDF, EPUB and Kindle. Book excerpt: Do you perform engagements in accordance with generally accepted government auditing standards (GAGAS) as presented in the Yellow Book? This book provides an excellent baseline of information for accountants to better understand governmental auditing foundations, ethics, general audit standards, financial audit standards, attestation engagement standards, and fieldwork and reporting standards for performance audits. It is essential that all auditors planning and conducting audits in accordance with GAGAS understand and discern these concepts and standards in executing their responsibilities. In addition to a chapter covering the key points in a Uniform Guidance compliance audit, this book also includes content from AICPA Guide Government Auditing Standards and Single Audits related to a Uniform Guidance compliance audit, including appendixes for example auditor's reports and sampling guidance. This book will prepare you to do the following: Identify the types of engagements that are performed under Government Auditing Standards. Recognize Yellow Book requirements related to independence, peer review, and more. Identify the additional requirements for performing a financial audit under GAGAS. Recognize the additional GAGAS reporting requirements for financial audits. Recall the requirements for performing attestation engagements and performance audits under the Yellow Book.
Download or read book Public Sector Auditing written by Cornelius E. Tierney and published by . This book was released on 1983 with total page 560 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Audits of State and Local Governments Gasb 34 Edtion written by American Institute of Certified Public Accountants (AICPA) and published by . This book was released on 2003-06-01 with total page 427 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Audits of State and Local Governmental Units with Conforming Changes as of written by and published by . This book was released on 1998 with total page 612 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Audit Guide for Audits of State and Local Governmental Units written by Gerald D. Brighton and published by . This book was released on 1974 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:
