Governmental and Not-for-Profit Audit Library

Governmental and Not-for-Profit Audit Library
Guidance & reference for audits of governmental & not-for-profit organizations

The Governmental and Not-for-Profit Library provides you with expert guidance and interpretations of governmental and not-for-profit accounting and auditing requirements. The Library is comprised of two expert references that include authoritative content and expert insights combined with reliable, comprehensive guidance.

Components of the Governmental and Not-for-Profit Audit Library include:

Local Government and Single Audits , by Rhett Harrell
Not-for-Profit Organization Audits (with Single Audits) , by Warren Ruppel

Everything in the Governmental and Not-for-Profit Audit Library is designed to give you fast, accurate and complete answers every time.

Local Government and Single Audits , by Rhett Harrell

This edition of Local Government and Single Audits includes critical discussion of GASB 34, its directives on making the transition, and procedures to follow during the interim period. Now, CPAs can perform accurate, cost-effective government audits more profitably than ever before. Local Government and Single Audits clarifies all audit procedures and regulations for state and local governments, giving you complete guidance through planning, strategy, implementation, and reporting.

Coverage of the Single Audit Act and OMB Circular A-133 and the latest release of its Compliance Supplement are also included, as well as analysis of the Data Collection Form. In addition, our proven, eight-step single audit strategy includes timesaving tips on planning, fieldwork, and reporting.

Available Formats / Update Frequency:

Tax Research NetWork/Annual Updates
Print/Annual Updates
ARM Platform

Not-For-Profit Organization Audits (with Single Audits), by Warren Ruppel

Not-for-Profit Organization Audits (with Single Audits) combines everything an auditor needs to perform audits of financial statements, audits in accordance with Government Auditing Standards, and single audits in accordance with Office of Management and Budget (OMB) Circular A-133 into one comprehensive, easy-to-use guide. In-depth coverage of relevant technical literature is combined with user-friendly advice based on actual experience. Also includes numerous "Audit Cost-Savings Tips" to assist auditors in applying new audit approaches that can save many hours of audit time.

Not-for-Profit Organization Audits is divided into two Parts:

Part One covers the requirements for performing an audit of the financial statements of a not-for-profit organization. It incorporates the needed guidance for implementation of numerous accounting standards affecting not-for-profits.

Part Two covers the additional procedures that must be performed in the conduct of audits of not-for-profits in accordance with Government Auditing Standards and OMB Circular A-133. The format of Part Two is similar to Part One, allowing you to easily build the additional requirements onto the requirements of a financial statement audit.

A cross-reference to the original pronouncements and a detailed topical index are also included, as well as an Appendix with Form 990: Return of Organization Exempt from Income Tax (and Schedules).

Available Formats / Update Frequency:

Tax Research NetWork / Annual Updates
Print / Annual Updates
ARM Platform

NOTE: Beginning in 2006, we are removing the “Miller” names from all titles. However, these new editions continue to provide you with new, authoritative content and expert insight, in addition to the familiar structure and ease-of-use that you’ve come to expect from our line of accounting and engagement products.