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Local Government Audits: A Look at Audit Findings and Differences Related to the Type of Auditor

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  • Stephen T. Jakubowski

Abstract

This study examines audit reports for a sample of Michigan county component units over a four-year period in an effort to determine the quantity and type of information reported by auditors about local government internal controls and the extent to which they have complied with applicable regulations. The study also examines differences in reported audit findings between state auditors and independent certified public accountants (CPAs). The results indicate that both state auditors and independent CPAs report very few reportable conditions (RCs) but that state auditors report significantly more noncompliance findings (NCFs) than independent CPA firms report.

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  • Stephen T. Jakubowski, 2008. "Local Government Audits: A Look at Audit Findings and Differences Related to the Type of Auditor," Municipal Finance Journal, University of Chicago Press, vol. 29(2), pages 77-89.
    • Handle: RePEc:ucp:munifj:doi:10.1086/mfj29020077
    DOI: 10.1086/MFJ29020077
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