Auditing procedures deemed particularly applicable to audits of state and local governments by independent CPAs are published in:
A) The GASB codification.
B) AICPA audit and accounting guides.
C) GASB implementation guides.
D) All of these choices are correct.

Question

Quizplus · Accepted Answer

AICPA audit and accounting guides are specifically designed to provide guidance for performing audits of state and local governments. While GASB codification and implementation guides may also provide some guidance for these audits, the AICPA guides are the most appropriate source of auditing procedures for independent CPAs.

Auditing Procedures Deemed Particularly Applicable to Audits of State and Local