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The Implications of GASB Statement No. 34 for Public Budgeting
Author(s) -
Chan James L.
Publication year - 2001
Publication title -
public budgeting and finance
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.694
H-Index - 30
eISSN - 1540-5850
pISSN - 0275-1100
DOI - 10.1111/0275-1100.00044
Subject(s) - warrant , audit , statement (logic) , accounting , variety (cybernetics) , business , financial statement , focus (optics) , public relations , political science , finance , computer science , law , physics , optics , artificial intelligence
This paper discusses a variety of audit issues related to the implementation of GASB Statement No. 34. Ten specific audit issues are addressed. Each issue is defined and discussed, and the relevant professional literature is reviewed. The results of interviews of four experienced auditors of governments are presented with respect to these issues. These auditors identified several additional issues related to the implementation of Statement No. 34. The focus is on gaining insight from the concerns of auditor professionals to assist academics by identifying topics that warrant future research.