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Describe the types of audit opinions that may be issued on a governmental or

  Describe the types of audit opinions that may be issued on a governmental or not-for-profit financial report.

136.              What is an “opinion unit” and what are the five opinion units for state and local governments?

137.List and explain the five ethical concepts outlined by the Yellow Book.

1.Public interest which focuses auditors’ attention on serving the citizenry and honoring the public trust

2.Integrity requires auditors to conduct their work with an attitude that is objective, fact-based and nonpartisan

3.Objectivity includes independence in fact and appearance and being free of conflicts of interest

4.Proper use of government information, resources and position precludes auditors from using sensitive or classified information or resources for personal gain

5.Professional behavior includes auditors conducting their services in accordance with technical and professional standards

138.              Describe the different types of governmental audit and attestation engagements.

Jan 25 2020 View more View Less

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