Auditee Worksheet for Identifying Federal Program Information
Practice Aid :
These Practice Aids include a Auditee Worksheet for Identifying Federal Program Information and Disclosure Checklist.
Published on May 01, 2012
Worksheet for Identifying Federal Program Information
Practice Aid :
These Practice Aids include a Auditee Worksheet for Identifying Federal Program Information and Disclosure Checklist.
Published on May 01, 2012
Useful Web Site Links
Link :
This section includes a compilation of Web sites useful to auditors performing governmental audits.
Published on May 01, 2012
Peer Review Checklists
Article :
Includes various Not-for-Profit and Governmental related Peer Review checklists published by the AICPA and available for your use to help improve audit quality.
Published on March 20, 2012
Single Audit Practice Aids
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.
Published on March 01, 2012
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 February 27, 2012
2011 Yellow Book Independence - Non audit Services Documentation Practice Aid
Practice Aid :
This practice aid will assist auditors performing audits in accordance with the 2011 revision to Government Auditing Standards (the 2011 Yellow Book) issued by the Government Accountability Office (GAO) in identifying and evaluating threats to independence for nonaudit services when considering whether to provide a nonaudit service. It will also
Published on February 24, 2012
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 February 08, 2012
Schedule of Expenditures of Federal Awards Auditor Practice Aids
Practice Aid :
GAQC developed Practice Aids to assist auditors in completing work over the Schedule of Expenditures of Federal Awards. The Practice Aids cover the responsibilities defined in AU section 551, Supplementary Information in Relation to the Financial Statements as a Whole and Office of Management and Budget Circular A-133, Audits of
Published on February 08, 2012
Schedule of Expenditures of Federal Awards
Practice Aid :
GAQC developed Practice Aids to assist auditors in completing work over the Schedule of Expenditures of Federal Awards. The Practice Aids cover the responsibilities defined in AU section 551, Supplementary Information in Relation to the Financial Statements as a Whole and Office of Management and Budget Circular A-133, Audits of
Published on February 08, 2012
Major Program Risk Matrix Practice Aid
Practice Aid :
This practice aid provides auditors with a template to illustrate how they might document which of the 14 types of compliance requirements ultimately will be subject to audit for each major program.
Published on August 23, 2011
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 August 15, 2011
Governmental Audit Quality Article Collection
Overview :
Various articles written by AICPA Staff, GAQC Members, and others containing valuable information related to governmental audit quality.
Published on August 11, 2011
Compliance Auditing and Attestation Engagements Related to For-Profit Entities
Article :
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.
Published on July 12, 2011
Federal Agency Requests for Auditor Certifications
Article :
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 under professional standards.
Published on July 07, 2011