Description: Certain areas of the financial statements can present unusual challenges to auditors. This course addresses many of those items, such as:
Experience/Prerequisites: Minimum to advanced level.
Who should attend: Persons who perform or review governmental financial statement audits.
Recommended CPE credit: 8 hours
Acronym: ATAG
- Revenue completeness
- Pensions and OPEB liabilities and related disclosures/RSI
- Contingencies
- Going concern
- Legal and regulatory compliance
- Fair value measurements
- Design deficiencies in internal control