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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    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 December 15, 2014

    Most Frequently Asked Questions about Auditing HUD Multifamily Housing Entities and Other HUD Activities Member Web Eve...

    Webcast Archive This event is intended to provide auditors an update on recent U.S. Department of Housing and Urban Development (HUD) activity and to learn about some of the questions GAQC is most frequently asked regarding audits performed under the HUD Consolidated Audit Guide (HUD Guide) including multifamily housing entities and lenders.
    Published on December 15, 2014

    Scared Straight The Consequences of Poor Audit Quality Member Web Event

    Webcast Archive This archived GAQC member Web event will describe the various ways governmental audits are reviewed from a quality perspective, including practice monitoring and Office of Inspector General (OIG) desk and quality control reviews, as well as the resulting process and practical advice for when audit quality problems are noted in such reviews.
    Published on December 15, 2014

    GAQC Web Event - Scared Straight

    Presentation This event will describe the various ways governmental audits are reviewed from a quality perspective, including practice monitoring and Office of Inspector General (OIG) desk and quality control reviews, as well as the resulting process and practical advice for when audit quality problems are noted in such reviews.
    Published on December 15, 2014

    Scared Straight - Consequences of Poor Audit Quality GAQC Member Web Event

    Presentation This event will describe the various ways governmental audits are reviewed from a quality perspective, including practice monitoring and Office of Inspector General (OIG) desk and quality control reviews, as well as the resulting process and practical advice for when audit quality problems are noted in such reviews.
    Published on December 15, 2014

    Most Frequently Asked Questions about Auditing HUD Multifamily Housing Entities and Other HUD Activities

    Presentation This event is intended to provide auditors an update on recent U.S. Department of Housing and Urban Development (HUD) activity and to learn about some of the questions GAQC is most frequently asked regarding audits performed under the HUD Consolidated Audit Guide (HUD Guide) including multifamily housing entities and lenders.
    Published on December 15, 2014

    Tips for Getting Through a Quality Control Review

    Practice Aid Due to current prevalence of quality control reviews, the GAQC Executive Committee provides tips on navigating through the process. Learn first-hand what actions a firm should consider to help make the QCR run as smoothly and effectively.
    Published on December 02, 2014

    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

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