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.

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    HUD Information GAQC Alerts, Web Events, Links to Illustrative Audit Reports, and Other Resources

    Article Selection of GAQC Alerts, Web events, and other resources that relate to HUD engagements.
    Published on April 24, 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 April 22, 2014

    GASB Pensions Issues and Resources

    Article This section of the Governmental Audit Quality Center's Web site addresses accounting and auditing issues related to multiple-employer pension plans. It addresses implementation issues from GASB Statement No. 67, Financial Reporting for Pension Plans and GASB Statement No. 68, Accounting and Financial Reporting for Pensions.
    Published on April 22, 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 April 09, 2014

    Peer Review Checklists

    Article Includes various Not-for-Profit and Governmental related Peer Review checklists published by the AICPA and available for your use to help improve audit quality.
    Published on April 04, 2014

    Auditee Tools, Practice Aids, and Other Resources

    Article Resources made available by the GAQC to assist auditees in understanding the audit process and being better prepared for annual audit requirements.
    Published on April 03, 2014

    HUD Information News

    Article This site contains news items relevant to auditors of HUD engagements.
    Published on March 31, 2014

    HUD Information

    Overview Information about HUD including background information, helpful sites, contact information and an audit guide.
    Published on March 31, 2014

    Procuring Governmental Audit Services

    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 forprofit organizations that receive federal or state assistance. It provides useful information in navigating through
    Published on March 26, 2014

    Dont be the last to Know - Fraud in the Governmental Environment - Member Web Event

    Presentation This GAQC archived Web event is intended to provide members with insight on what the auditing standards say about fraud, what clients can do prevent fraud, and a discussion of common fraud cases.  Auditors also need to be familiar with the additional yellow book requirements for fraud reporting.
    Published on March 18, 2014

    AICPA - Archived Member Web Events - Other Governmental, Not-for-Profit, and For-Profit Topics

    Article View archived GAQC member only Web events and conference calls on Other Governmental Related Topics.
    Published on March 18, 2014

    Archived Member Web Events

    Webcast View topics for archived GAQC member only Web events and conference calls. GAQC member only events are held periodically and feature topics to assist you in ensuring governmental audit quality.
    Published on March 18, 2014

    Archived Member Web Events - Not-For-Profit Accounting Standards

    Article View topics for archived GAQC member only Web events and conference calls on Not-For-Profit Accounting Standards.
    Published on March 13, 2014

    Dont be the last to Know - Fraud in the Governmental Environment

    Webcast Don't be the last to Know - Fraud in the Governmental Environment This GAQC archived Web event is intended to provide members with insight on what the auditing standards say about fraud, what clients can do prevent fraud, and a discussion of common fraud cases.  Auditors also need
    Published on March 13, 2014

    Granting Access to GAQC Web Site

    Sample Letter Template intended to assist you in sharing the benefits of your firm's GAQC membership with staff you believe will benefit. Also explains benefits and encourages your staff to take advantage of the resources available to them.
    Published on March 13, 2014

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