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Negotiation & decision making

About this topic

Based on the AICPA Competency Framework: Governmental Auditing, these learning resources are designed to help CPAs understand the knowledge and skills necessary to perform high-quality Single Audits, Yellow Book audits, and audits of state and local government financial statements. Resources include the most up-to-date information on the Uniform Guidance and recent GASB statements including GASB Statement No. 68 and GASB Statement No. 72.

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I’m not biased, am I?

Increased emphasis on the use of judgment in accounting makes a high-quality decision-making process critical to the success of the profession. Read this article to...

Article Negotiation & decision making Foundational