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Developed for the auditor who needs to know what risks and issues are present when it comes to auditing the financial statements of state and local governments, this audit risk alert addresses:
This valuable resource will strengthen the integrity of your audits and help ensure that your planning procedures encompass all the matters that could affect your audit.
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Notice to Readers
This Audit Risk Alert is intended to provide auditors of financial statements of state and local governments with an overview of recent economic, industry, technical, regulatory, and professional developments that may affect the audits and other engagements they perform.
This publication is an other auditing publication as defined in AU section 150, Generally Accepted Auditing Standards (AICPA, Professional Standards, vol. 1). Other auditing publications have no authoritative status; however, they may help the auditor understand and apply the Statements on Auditing Standards.
If an auditor applies the auditing guidance included in an other auditing publication, he or she should be satisfied that, in his or her judgment, it is both relevant to the circumstances of the audit and appropriate. The auditing guidance in this document has been reviewed by the AICPA Audit and Attest Standards staff and published by the AICPA and is presumed to be appropriate. This document has not been approved, disapproved, or otherwise acted on by a senior technical committee of the AICPA.
Christopher Cole, CPA, CFE
Technical Manager
Accounting and Auditing Publications
Acknowledgments
The AICPA staff is grateful to the following individuals for their essential contributions
in creating this publication.
Michael A. Crawford, CPA
Donald L. Rahn, CPA
Marcia Buchanan, CPA
Brian Schebler, CPA
Martha Haines
Caroline Walsh, CPA
Edward Chait, CPA
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