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| Author: | Neebes, D. L. Broadus, W. A. |
| Title: | GAAS vs. GAGAS: how to report on internal controls |
| Journal: | Journal of Accountancy
1990 : FEB, VOL. 169:2, p. 58-64 |
| Index terms: | AUDITING STANDARDS FINANCIAL REPORTING TAXATION |
| Language: | eng |
| Abstract: | A review of the reporting requirements for a generally accepted auditing standards /GAAS/ audit and generally accepted government auditing standards /GAGAS/. New standards for reporting on internal controls. Improving communication. Differences in requirements for reporting. The standard report form. Identifying reportable conditions and material weaknesses. Accounting for receivables and revenue. Inaccurate records for motor vehicles. Lack of compliance controls. Processing tax collections. Compensated absences. Future government auditing issues. Two Exhibits illustrate the study and the mainpoints are summarized. |
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