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.
Auditor Association with Municipal Securities Filings
The heightened focus on municipal securities activities merits a refresher on the factors that associate an auditor with a government’s official statement and the related responsibilities once there is an association.
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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.
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Considerations of a Government's Ability to Continue as a Going Concern
The consideration of an entity’s ability to continue as a going concern is required in every audit performed under generally accepted auditing standards and is an especially important consideration in the current state of the economy. This article discusses unique considerations for governmental entities.
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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.
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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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