CCH has introduced Knowledge-Based Audits of Governmental Entities, a module in its CCH Accounting Research Manager series that helps professionals comply with risk assessment standards.
The module aims to help auditors perform financial statement audits of state and local governments in accordance with generally accepted auditing standards, generally accepted government auditing standards and the Single Audit Act of 1996 as amended in OMB Circular A-133, "Audits of States, Local Governments and Non-Profit Organizations."
CCH said the circumstances surrounding the applicability of the different sets of standards and requirements vary and involve issues such as legal, regulatory and contractual requirements, and the amount of the federal awards expended by the nonfederal entity in the audit period. Knowledge-Based Audits of Governmental Entities contains over 175 practice aids and a descriptive overview.
A subscription costs $249 and is available only to those subscribing to other Accounting Research Manager libraries. For more information, go to www.cchgroup.com.
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