Governmental Audit Quality Center Resources 


    To help CPAs meet the challenges of performing quality audits in the unique and complex governmental auditing arena, the Center has assembled a wide variety of resources and tools, including:           

    Additional Resources 

    State and Local Governments - Audit and Accounting Guide 
    • This Guide is designed to provide guidance to auditors who are either new to, or experienced with state and local governmental accounting and auditing.  

    State and Local Governmental Developments – Audit Risk Alert
    • Developed for the auditor who needs to know what risks and issues are present when it comes to auditing the financial statements of state and local governments. 

    To view more helpful publications supported by the GAQC, access a summary of governmental audit and accounting publications or to purchase publications go to the AICPA store.

    Open Hide documents in this section

    Page  1 2 3 4 5 >> 
    Showing results 1 - 15 of 433
    Order by:


    Recovery Act Resource Center - OMB Guidance on the Recovery Act

    Article The OMB has issued various documents that provide guidance to auditors and program managers. This page contains a list of guidance issued thus far by OMB that should be of interest to auditors.
    Published on November 24, 2014

    Recovery Act Resource Center - GAQC Tools

    Article This page contains a list of tools being offered by the GAQC, as well as a summary of communications that the Center has issued to member firms regarding the Recovery Act. Some of these tools are open and available to the general public as a public service.
    Published on November 24, 2014

    Auditee Resource Center

    Overview The GAQC recognizes that auditors are ultimately responsible for providing high quality audit services but procurers of audit services also play a key role in the audit process and are an important factor in the audit quality equation. The GAQC is providing this Auditee Resource Center to assist auditees.
    Published on November 24, 2014

    HUD Archived News Items

    Article List of archived HUD related news items, resources and articles.
    Published on November 24, 2014

    Audit Quality Monitoring by Cognizant Agencies

    Article OMB Circular A-133 requires that cognizant agencies for audit conduct or obtain quality control reviews of selected single audits. This section includes descriptions of these efforts, including desk reviews and quality control reviews (QCRs).
    Published on November 18, 2014

    Audit Practice Tools and Aids

    Checklist A collection of tools and aids to help your firm ensure the quality of its governmental audit practice.
    Published on November 18, 2014

    Illustrative Auditors Reports

    Overview This section contains information on illustrative auditor's reports for engagements performed under Government Auditing Standards, the HUD Audit Guide and OMB Circular A-133 .
    Published on November 11, 2014

    GASB Matters

    Tools The GAQC Center has assembled a wide variety of Governmental accounting standards board (GASB) resources and tools to help CPAs meet the challenges of performing quality audits in the unique and complex governmental auditing arena.
    Published on November 04, 2014

    Governmental Audit Quality Center Resources

    Overview The AICPA is committed to helping its members achieve the highest standards in performing quality governmental audits. To help you meet the challenges of this unique and complex area, the AICPA has developed myriad informational resources.
    Published on October 29, 2014

    Archived Member Web Events - OMB Circular A-133 Audits

    Audio View topics for archived GAQC member only Web events and conference calls on OMB Circular A-133 (Single Audits) topics.
    Published on October 27, 2014

    Uniform Guidance for Federal Awards The New Cost Principles, Time and Effort Reporting, Procurement and Other Administra...

    Webcast This GAQC archived Web event is intended to provide auditors and auditees with an understanding of some of the key changes to the cost principles and certain other administrative requirements that will result upon the effective date of the OMB Uniform Guidance for Federal Awards.
    Published on October 27, 2014

    Uniform Guidance for Federal Awards How Clients will Need to Monitor Subrecipients Going Forward Member Web Event

    Presentation This Governmental Audit Quality Center (GAQC) archived Web event is intended to provide auditors and auditees with an understanding of the key provisions relating to pass-through entities and subrecipients contained in U.S. Office of Management and Budget (OMB) Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform
    Published on October 27, 2014

    Uniform Guidance for Federal Awards How Clients will Need to Monitor Subrecipients Going Forward

    Presentation PDF Version of slides for Uniform Guidance for Federal Awards:  How Clients will Need to Monitor Subrecipients Going Forward – GAQC Member Web Event
    Published on October 27, 2014

    Recovery Act Resource Center

    Overview This GAQC Resource Center is intended to provide members with a “one-stop” repository location to more easily locate various GAQC Recovery Act communications, other related GAQC tools and resources, and links to other Web sites that may provide information to assist auditors going forward.
    Published on October 09, 2014

    Program-Specific Audits Under Circular A-133

    Overview This section provides information related to Program-Specific Audits Under OMB Circular A-133.
    Published on October 09, 2014

    Page  1 2 3 4 5 >> 
    Showing results 1 – 15 of 433
    Show Results per page

    Related AICPA Products



    AICPA Tax Membership Section

    For CPAs with tax practices who want the tools, technologies and peer interaction that lead to enhanced service delivery. Over 25,000 CPAs have already joined the AICPA's popular Tax Section. The Section keeps members up-to-date on tax legislative and regulatory developments.



    Investment Companies - Audit and Accounting Guide

    Updated as of May 1, 2014, this guide offers "best practice" discussion of industry-specific issues such as fair value accounting and related valuation techniques, complex capital structures, financial instruments, and investment company taxation.

    Copyright © 2006-2014 American Institute of CPAs.