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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    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 September 19, 2014

    Single Audit Practice Aids For Members Only

    Checklist The AICPA’s GAQC launched a series of task forces to address deficiencies that were noted in a June 2007 federal study on the quality of audits performed under Circular A-133. The study results are detailed in a report titled, Report on National Single Audit Sampling Project.
    Published on September 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 September 17, 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 September 05, 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 August 11, 2014

    Illustrative Auditors Reports State and Local Government

    Sample Report These five illustrative auditor's reports are excerpts from Chapter 14 of the AICPA Audit and Accounting Guide, State and Local Governments (SLG Guide).  The illustrations include various examples of financial statement audit reports for a state or local government when the audit is being performed only under AICPA generally accepted
    Published on August 11, 2014

    Illustrative Program Specific Circular A133 Reports 2014

    Sample Report These illustrative reports are examples from chapter 14 of the AICPA Audit Guide, Government Auditing Standards and Circular A-133 Audits of the reports issued under OMB Circular A-133 for a program-specific audit.
    Published on August 11, 2014

    Illustrative Auditors Reports Government Auditing Standards 2014

    Sample Report These illustrative reports are excerpts from Appendix A of Chapter 4 of the 2014 edition of the AICPA Audit Guide, Government Auditing Standards and Circular A-133 Audits (GAS/A133 Guide).  The illustrative reports included here represent only a portion of the reports from Chapter 4 of the GAS/A133 Guide.  Purchase the
    Published on August 11, 2014

    Illustratice Circular A133 Reports 2014

    Sample Report These illustrative auditor's reports are excerpts from Appendix A of Chapter 13 of the 2014 edition of the AICPA Audit Guide, Government Auditing Standards and Circular A-133 Audits.
    Published on August 11, 2014

    2014 OMB Compliance Supplement and New Uniform Grant Guidance Key Points Member Web Event

    Presentation This Governmental Audit Quality Center (GAQC) archived Web event is intended to provide members with what they need to know about the changes to the 2014 Compliance Supplement (Supplement) for this upcoming year's single audits. Additionally, it will provide key insights on the new Uniform Grant Guidance and how it
    Published on July 22, 2014

    GAQC Web Event 2014 Compliance Supplement

    Presentation This Governmental Audit Quality Center (GAQC) archived Web event is intended to provide members with what they need to know about the changes to the 2014 Compliance Supplement (Supplement) for this upcoming year's single audits. Additionally, it will provide key insights on the new Uniform Grant Guidance and how it
    Published on July 22, 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 July 21, 2014

    Single Audit Practice Aids

    Checklist The AICPA’s GAQC developed a series of practice aids to assist auditors in improving quality of audits performed under Circular A-133.
    Published on July 21, 2014

    HUD Information AICPA HUD Related CPE

    Article CPE resources offered by the AICPA related to HUD audits.
    Published on July 21, 2014

    HUD Information News

    Article This site contains news items relevant to auditors of HUD engagements.
    Published on July 21, 2014

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