Local Government Procurement of CPA Audit Services: The Role of the States |
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| Authors: | Penelope S. Wardlow,& Shirley A. Friar |
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| Affiliation: | Department of Accounting and Business Legal Studies, George Mason University,;School of Business and Public Administration, Howard University |
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| Abstract: | Recent studies have raised serious concerns about the quality of governmental audits by independent CPAs. Part of the problem is that many governmental units do not use effective audit procurement procedures. This article examines current state guidelines for the procurement of CPA audit services by local governments and recommends an expansion of the states' role in this area. |
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