State and Local Government Audit Planning Considerations
This archived Web event is intended to help auditors learn about key audit and accounting developments for state and local government financial statement audits at the time when many are beginning the 2017 audit planning process.
GASB 75 OPEB Implementation: Accounting and Auditing Considerations
This archived Web event will provide a discussion of implementation issues surrounding GASB Statement No. 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions.
GASB's Fair Value Standard: Accounting and Auditing Considerations
This archived Web event is intended to provide members with an understanding of the requirements of Governmental Accounting Standards Board (GASB) Statement No. 72, Fair Value Measurement and Application, as well as areas that auditors should be focusing on as it relates to this standard.
2016 State and Local Government Audit Planning Considerations
This GAQC archived member Web event is intended to help auditors learn about key audit and accounting developments for state and local government financial statement audits at the time when many are beginning the audit planning process.
The Continued Complexities of Auditing Governmental Pension Plans and Participating Employers
This GAQC archived member Web event is intended to help you learn about the latest information on the complexities of GASB pensions for purposes of your 2016 audits.
Revenue Recognition in a State and Local Government Environment
This GAQC archived member Web event is intended to provide an overview of the various revenue streams governments have and address certain of the more complex and challenging areas.
Audits of State and Local Governments: Common Risk Factors and Related Audit Responses
This Web event is intended to provide our members with insight on assessing risk and linking those assessments to the performance of the audit. This assessment can be even more complex in a state or local government audit due to the many government-specific nuances to be considered.
GASB Pensions: Are You Ready for June 30, 2015, Audit Implementation?
This GAQC archived member Web event will help auditors prepare for the effect of the GASB pension standards on governmental employer financial statement audits.
Audit Quality Discussion Part I: Avoiding Common Deficiencies in State and Local Government Financial Statement Audits
This GAQC archived Web event is intended to remind auditors about the importance of continually making audit quality a practice focus, especially in audits of specialized industries like state and local government financial statement audits, and to communicate deficiency areas that we understand can be problematic in practice.
The GASB’s Pension Standards Part I: Considerations for Cost-Sharing Plans, Participating Employers
This GAQC archived Web event on the GASB’s Pension Standards is intended to provide key information to financial statement preparers (both plans and employers), as well as their auditors, on the nuances of issues related to cost-sharing multiple employer plans.
The GASB’s Pension Standards Part II: Considerations for Agent Plans and Participating Employers
This GAQC archived Web event on the GASB’s Pension Standards is intended to provide key information to financial statement preparers (both plans and employers), as well as their auditors on the nuances of issues related to agent multiple employer plans.
Overview of the New GASB Pension Accounting Standards
The purpose of this archived GAQC Web event is to assist participants in understanding the new underlying accounting and financial reporting requirements of GASB Statement Nos. 67 and 68. This Web event featured the staff member from the GASB with primary responsibility for the revisions to the pensions standards.
Municipal Securities Offerings: Auditor Involvement and Other Key Considerations
This GAQC archived Web event will focus primarily on the latest on the municipal securities market and related Securities and Exchange Commission (SEC) activities, the session will also explain activities that “involve” an auditor in an offering, as well as what the auditor’s responsibilities are once “involved.”
Understanding Issues of Significance to Stand-Alone BTAs Resulting from Select Recent GASB Standards
This GAQC archived Web event will focus primarily on stand-alone business type activities (BTAs) that have component units rather than general-purpose governments. If you are an auditor or preparer of governmental hospitals or health care providers, governmental colleges or universities, public utilities, or another special-purpose government that is a BTA, you should consider participating in this archived event.
OPEB Financial Reporting for Plans and Employers and Related Audit Issues
The Governmental Accounting Standards Board (GASB) standards on Other Postemployment Benefits (OPEB) have certainly caught the attention of governmental entities and the public. The purpose of this event is to help ensure that members are up-to-speed on the GASB OPEB requirements and several related audit issues.