Auditing State and Local Governments#363924

Course Description

Course publication/revision date: This course was updated on 1/20/2024.

Government entities present significant auditing challenges, since they may operate a multitude of funds, deal with grant funding, and account for significant infrastructure assets. In the Auditing State and Local Governments course, we examine how the auditor can navigate these challenges by delving into government controls and using targeted audit procedures. Particular attention is paid to component units, fund classifications, interfund activity, and the government budget.