GAE2403. Emerging Issues in State and Local Government

Auditors and governments have faced unprecedented circumstances the past few years and the current environment will continue to impact audits in 2024. Government auditors face several practice issues, making it difficult to perform effective and efficient audits while maintaining the quality stakeholders and our profession expect. Learn about the latest developments impacting state and local government financial statement audits and how to navigate them.

Learning Objectives:

• Identify how the current environment is impacting state and local government audits and practitioners
• Identify considerations when it comes to auditing implementation of new GASB standards 100 to 103.
• Identify reporting considerations for new items in the current environment including, but not limited to, digital assets, settlements and IRA credits.