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1. You Create the Ethics CaseRequired: Create a hypothetical ethics case (situation), then describe the guidance that applies to this issue. The simplest way to complete this assignment is by "backing
1. You Create the Ethics CaseRequired: Create a hypothetical ethics case (situation), then describe the guidance that applies to this issue. The simplest way to complete this assignment is by "backing into" a case idea by looking up the guidance in the AICPA's revised Code of Conduct then inventing a hypothetical situation based on this guidance. However, you can be creative in how you come up with case ideas. For example, you can generate ideas using news stories, AICPA disciplinary actions, your own experiences, and so on. After describing a hypothetical ethics situation, locate ethics guidance that addresses this issue. Limit your search for advice to the AICPA's revised Code of Conduct. Document your case and guidance as follows: Situation: Applicable Guidance (and how it would apply to this issue): Inspiration for this case idea (how did you come up with this case idea?):
7. Aside from general purpose state and local governments, three other types of entities that may be subject to GASB’s accounting standards:
8. Is it preferable to use the GASB Codification, as opposed to searching for individual standards on the GASB’s website: the GASB Codification organizes authoritative guidance by topic and is the preferred method for accessing state and local government accounting guidance.
9. The GASB’s original pronouncements (used to populate the Codification) is unauthoritative source of guidance
11. Is guidance issued by the FASAB referred to as GAAP for federal entities.
15. Who audits government financial statements?
16. What is the role, in part, of the Office of the Inspector General, within a given federal agency?
17. Are auditors subject to the GAO’s Yellow Book also required to comply with AICPA audit standards? Explain the relationship between the Yellow Book and AICPA guidance.
20. Assume you have written a memo and included the following citation. How might you abbreviate future references to guidance from this standard, within the same memo? Per Statement of Federal Financial Accounting Standards No. 1, Accounting for Selected Assets and Liabilities, par. 18, “intragovernmental assets and liabilities arise from transactions among federal entities.