The Implications of GASB Statement No. 34 for Public Budgeting

James L. Chan

20 citations0/0 files storedPublic Budgeting &amp Finance

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Economic Growth and Fiscal Policies

Abstract

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.

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