Governmental Audit Quality Article Collection 


    Articles with valuable information about governmental audit quality, written by AICPA staff and expert panels, GAQC members and staff and others, are available for review by GAQC members. If you have an article related to governmental audit quality to share with GAQC members, please send an electronic copy to GAQC@aicpa.org.

    Implementation Considerations of GASB 61
    This article addresses the more significant changes that will result from the implementation of Governmental Accounting Standards Board (GASB) Statement No. 61, The Financial Reporting Entity: Omnibus and assumes that readers have a full understanding of the requirements in GASB Statement No. 14, The Financial Reporting Entity.

    Auditor Involvement with Municipal Securities Filings
    The heightened focus on municipal securities activities merits a refresher on the factors that involve an auditor with a government’s official statement and the related responsibilities once the auditor is involved.

    Compliance Auditing and Attestation Engagements Related to For-Profit Entities
    There has been significant activity by federal agencies in establishing or updating compliance audit or attestation requirements relating to for-profit entities participating in federal programs. This article discusses some of the unique issues associated with such engagements.

    Federal Agency Requests for Auditor Certifications
    This article reminds auditors to not sign a certification statement stating that the entity has appropriate controls or financial systems to administer federal programs unless the auditor have performed an appropriate engagement.

    OCBOA and Supplementary Information
    This article discusses the auditor's responsibility for supplementary information such as management's discussion and analysis or budgetary comparison information when presented in financial statements prepared in conformity with an other comprehensive basis of accounting (OCBOA).





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