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Local Governmental Audit and Accounting Manual as of March 1, 1990: a Nonauthoritative Practice Aid.

This book was designed to aid practitioners by assembling in one volume the relevant sections on government auditing and financial reporting contained in the AICPA'S annual Accounting and Audit Manual and Financal Statement Preparation Manual.

Included in this work are a model internal control questionnaire and an audit program, illustrated accountants' reports on a wide variety of issues associated with general purpose financial statements of state and local government units, a list of typical disclosures and a set of model financial statements. This is a well-organized, useful practice aid covering an area in which CPAs often have been accused of performing substandard work.
COPYRIGHT 1990 American Institute of CPA's
No portion of this article can be reproduced without the express written permission from the copyright holder.
Copyright 1990, Gale Group. All rights reserved. Gale Group is a Thomson Corporation Company.

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Author:Fogg, Stephen L.
Publication:Journal of Accountancy
Article Type:Book Review
Date:Sep 1, 1990
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