This Governmental Audit Quality Center (GAQC) archived web event titled, Part 2: A Basic Background & Overview of State and Local Government Auditing, held on February 13, 2018, is the second part of a two-part series that focuses on auditing considerations in SLG financial statement audit engagements topics covered include:
Auditing the financial reporting entity, including opinion units and major funds;
Other auditing considerations, including risk assessment and materiality considerations; and
Reporting in a SLG financial statement audit.