Indicate the organization that is mostclosely associated with the terms at the left. An organization may be

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Indicate the organization that is mostclosely associated with the terms at the left. An organization may be associated with more thanone term or with none of the terms.
____ 1. ASLGU
____ 2. Data Collection Form
____ 3. Economy Audits
____ 4. Efficiency Audits
____ 5. Financial Audits
____ 6. Low-Risk Auditee
____ 7. Opinion on Major FFA Program Compliance
____ 8. Opinion on Financial Statements
____ 9. Opinion on Supplemental Schedule of Expenditures of Federal Awards
____ 10. Opinion Units
____ 11. Performance Audits
____ 12. Report on Entity’s Compliance with Laws and Regulations
____ 13. Report on Entity’s Control Structure
____ 14. Report on Internal Controls over Major FFA Programs
____ 15. Report on Prior Audit Findings
____ 16. Report on Schedule of Prior Audit Findings
____ 17. Reporting Units
____ 18. Schedule of Findings and Questioned Costs
a. American Accounting Association (AAA)
b. American Institute of Certified Public Accountants (AICPA)
c. Association of Government Accountants (AGA)
d. Government Accountability Office (GAO)
e. Government Finance Officers Association (GFOA)
f. Office of Management and Budget (OMB)
g. Electronic Municipal Market Access (EMMA)
h. Municipal Securities Rulemaking Board (MSRB)

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Governmental and Nonprofit Accounting

ISBN: 978-0132751261

10th edition

Authors: Robert Freeman, Craig Shoulders, Gregory Allison, Robert Smi

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