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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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Archived Member Web Events - The American Recovery and Reinvestment Act of 2009

Presentation View topics for archived GAQC member only Web events and conference calls on The Recovery and Reinvestment Act of 2009 (ARRA).
Published on May 23, 2013

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 May 23, 2013

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 May 20, 2013

Archived Member Web Events - State & Local Accounting Standards

Article View topics for archived GAQC member only Web events and conference calls on state and local government accounting standards.
Published on May 17, 2013

Archived Member Web Events

Webcast View topics for archived GAQC member only Web events and conference calls.
Published on May 17, 2013

HUD Information HUD Consolidated Audit Guide

Article Describes the purpose of the HUD Consolidated Audit Guide and references to revised chapters.
Published on May 15, 2013

Title

Presentation GAQC Web event titled, A FASB Not-for-Profit Update, is intended to assist members in learning what they need to know about the latest activities of the Financial Accounting Standards Board (FASB).
Published on May 14, 2013

Title

Presentation Challenges with Fair Value Measurements for Not-for-Profits – Member Web Event PPT slides for Governmental Audit Quality Center. Web event titled, Challenges with Fair Value Measurements for Not-for-Profits, to be held on Tuesday, November 1, 2011.
Published on May 14, 2013

PowerPoint Slides for archived GAQC Web Event - Implementing the Clarified SASs in a Governmental and Not-For-Profit Aud...

Presentation The purpose of this archived Webcast is to assist members in learning what they need to know about the clarity standards recently issued by the Auditing Standards Board (ASB).  This archived Web event will particularly focus in on how these standards will affect governmental and not-for-profit (NFP) audit engagements.
Published on May 13, 2013

PowerPoint slides for Understanding Indirect Cost Rates A Primer for Auditors Performing Single Audits Member Web Event

Presentation PPT slides for this archived GAQC Web event is to help shed some light on this topic by providing an overview of the indirect cost rates that must be tested by auditors as part of a single audit under Office of Management and Budget (OMB) Circular A-133, Audits of States, Local
Published on May 13, 2013

OCBOA and Supplementary Information

Article An article which discusses the reasons that auditors should no longer consider and report on information such as MD&A or budgetary comparison information as RSI when it is included in an OCBOA presentation.
Published on May 08, 2013

Archived 2013 Governmental Audit Quality Center Annual Update Webcast

Presentation This Governmental Audit Quality Center (GAQC) Webcast, GAQC Annual Update, will provide participants with a summary of the key issues that GAQC members should be considering as part of planning for the 2013 audit season. Remember that the GAQC membership requirements for CPA firms and State Audit Organizations (SAO) state
Published on May 08, 2013

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 May 08, 2013

Flowcharts and Illustrations

Practice Aid This is a collection of flowcharts and illustrations to help members with various aspects of governmental auditing.
Published on May 08, 2013

Other Compliance Audit Information Relating to For-Profits

Overview This is a summary of the various federal audit and attestation guides applicable to for-profit entities, as well as links to where auditees and auditors can find them.
Published on May 08, 2013

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Related AICPA Products



Not-for-Profit Entities Audit and Accounting Guide

New edition updated as of March 1, 2013. The most up-to-date resource available to assist you with understanding the unique applications of financial statements and reports for not-for-profit entities.



Employee Benefit Plans: Audit and Accounting Guide

Updated January 1, 2013. A handy tool for auditors or accountants who work with employee benefit plans. It offers hands on advice for planning, risk assessment, internal control, and plan tax status. Packed with information on new requirements, including new audit report requirements, this Guide is the industry standard and an indispensable resource.

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