Audit and Accounting Guide: Gaming 2017

Audit and Accounting Guide: Gaming 2017
ISBN-10
1945498919
ISBN-13
9781945498916
Series
Audit and Accounting Guide
Category
Business & Economics
Pages
329
Language
English
Published
2017-11-20
Publisher
John Wiley & Sons
Author
AICPA

Description

Most of the accounting and financial reporting practices of entities undertaking gaming or gaming-related activities (collectively referred to as “gaming entities”) are essentially the same as those of other industries. However, some activities of gaming entities are unique. Updated for recent auditing standards, including SAS No. 132, The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern, this guide explains the numerous activities specific to gaming entities and provides information regarding accounting and auditing for many types of gaming industry issues. Also included are illustrative independent auditor’s reports and financial statements of both a non-governmental gaming entity and a governmental gaming entity.

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