This section of the Auditee Resource Center includes a number of tools, practice aids, Web events, and other resources produced by GAQC that are useful to auditees. Click on the following links to access information in each topic category:
- Single Audit Tools, Practice Aids, and Other Resources for Auditees. Access practice aids for the Schedule of Expenditures of Federal Awards and internal control over compliance. Listen to archived Web events on preparing for a single audit, learning the basics of a single audit, subrecipient monitoring, and more.
- Yellow Book Tools, Practice Aids, and Other Resources for Auditees. Gain access to information to assist you in understanding what it means to have an audit performed under Government Auditing Standards, as well as a practice aid that will assist you in understanding considerations that auditors have when you are also considering having the auditor perform nonaudit services. Listen to archived Web events on the 2011 Yellow Book and more.
- Internal Control Information. Establishing effective internal control is essential for auditees including states, local governments, and not-for-profits. Access information relating to both the Committee of Sponsoring Organizations of the Treadway Commission’s Internal Control—Integrated Framework (COSO) and the GAO’s Green Book.
- Request for Proposal (RFP) Practice Aid. This practice aid was prepared by the AICPA’s Governmental Audit Quality Center (GAQC) and is intended for the various stakeholders involved in the audit procurement process for states, local governments, not-for-profit organizations (NPOs), or certain for-profit organizations that receive federal or state assistance. It provides useful information in navigating through the various steps involved in the procurement of audit services and covers steps including planning the procurement, developing the RFP, evaluating proposals received, and monitoring the audit.
- Other Compliance Audit Tools, Practice Aids, and Other Resources for Auditees. For-profit entities subject to compliance audit requirements of various federal agencies may find this section useful as it includes information about various federal compliance audit requirements and links to related GAQC resources where available.
- Financial Statement Tools, Practice Aids, and Other Resources for Auditees. Access articles, Web events, and practice aids relating to governmental and not-for-profit organization financial statements and relevant accounting standards.