04202221 - Level I Training Book

5/7/19

AICPA Gaming Audit & Accounting Guide

• Why the need for change? o Shift from primarily table games when original casino guide established to slot play. o Impact of technology. o Impact of multiple jurisdictions and the introduction of Native American gaming. o Diversity in practice. o Accounting and auditing issues not contemplated in the existing Guide.

AICPA Gaming Audit & Accounting Guide

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