tailieunhanh - Lecture Accounting for Governmental and Nonprofit Entities (16/e): Chapter 11 - Jacqueline L. Reck, Suzanne L. Lowensohn

Chapter 11 - Auditing of governmental and not-for-profit organizations. After studying Chapter 11, you should be able to: Explain the essential elements of financial audits by independent CPAs; explain what is meant by GAGAS, the source of GAGAS, and why and how GAGAS are broader than GAAS; explain the types of audits performed under GAGAS, including financial audits, attestation engagements and performance audits. |