- NY Credits : 7.0
- TX Credits : 7.0
Companion to PPC's Guide to Audits of Local Governments - Course 1 - Audit Programs (ALGTG181)
Identify cash topics such as relevant assertions, substantive audit procedures for cash, other cash-related issues, investments and revenues, and expenditures/expenses.
Recognize inventories, capital assets and expenditures, debt and debt service expenditures, and equity and financial statement reconciliations.
Identify relevant assertions for insurance and self-insurance, grant and similar programs, and municipal solid waste landfills.
Lesson 1—Cash, Investments, and Derivative Instruments; Revenues and Expenditures/Expenses
Lesson 2—Operating Assets, Debt, and Equity; Insurance and Self-insurance; Grant and Similar Programs and Municipal Solid Waste Landfills