GAQC member only events are held periodically, at no cost to members, and feature topics to assist you in ensuring governmental audit quality. Registration and information on upcoming events are announced via GAQC Alerts
. Click on the below governmental related auditing standards subject areas to access the latest archived Web events:
NEW Group Audits: A Look Back One Year Later and Lessons Learned
This GAQC Web event is intended to provide members with an understanding of the common issues associated with implementing AU-C section 600, Audits of Group Financial Statements
(AU-C section 600), and will cover common questions received during implementation of this clarity auditing standard.
The Yellow Book: A Hodgepodge of Related Topics From a Practitioners Perspective
This GAQC Web event will assist participants in understanding various Yellow Book topics that have either come up through the recent implementation of the 2011 edition of Government Auditing Standards
or that are commonly asked by our members.
Understanding the AICPA's Yellow Book Independence Practice Aid for Performing Nonaudit Services
The purpose of this archived web event is to assist participants in understanding a recently issued GAQC practice aid, 2011 Yellow Book Independence—Nonaudit Services Documentation Practice Aid (practice aid). This practice aid is an important tool for auditors that perform nonaudit services and whose audits are performed under the 2011 revision to Government Auditing Standards
(the 2011 Yellow Book).
Implementing the Clarified SASs in a Governmental and Not-For-Profit Audit Environment: What, When, and How?
The purpose of this archived Web event is to assist members in learning what they need to know about the clarity standards recently issued by the Auditing Standards Board and will focus in on how these standards will affect governmental and not-for-profit audit engagements.
Understanding the Potential Impacts of the New Group Audits SAS on Your Governmental and Not-For-Profit Audit Engagements
The purpose of this archived Webcast is to help participants understand the new requirements and guidance for group audits contained in SAS No. 122, Statements on Auditing Standards: Clarification and Recodification, (i.e., AU-C, Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors)).
The New 2011 Yellow Book: What You Need to Know Now
The purpose of this archived Webcast is to assist participants with understanding the key provisions of the recently issued update to Government Auditing Standards
titled, 2011 Internet Version of Government Auditing Standards
(2011 Yellow Book), particularly its new independence requirements.
The 2007 Yellow Book: What a Beginner Needs to Understand
This archived Web event will be helpful to staff working on for-profit audits and dealing with a Yellow Book audit requirement for the first time and other staff working on governmental or not-for-profit organization audits that are new to the Yellow Book or want a refresher.
What You Need to Know About the 2010 Yellow Book Exposure Draft
The purpose of this archived Web event is to provide you with information about the major changes that the Government Accountability Office (GAO) is proposing to the 2007 edition of Government Auditing Standards (also known as the Yellow Book) in the Exposure Draft (ED) titled, Government Auditing Standards 2010 Exposure Draft
, and how to comment on the Yellow Book ED.
The New Compliance Auditing SAS and an Update on Other AICPA Auditing Standards
The purpose of this archived Governmental Audit Quality Center (GAQC) Web event is to provide you with details about the new Statement on Auditing Standard (SAS) No. 117, Compliance Audits
, as well as an overview of other auditing standards activities of interest to auditors that perform governmental or not-for-profit organization audits.
Gaining a Strong Foundation in General Financial Statement Audit Sampling
The purpose of this event is to help members better understand the foundational aspects of sampling in a financial statement audit environment. It is a precursor to the previous event on sampling in a single audit environment.
The New Standards on Quality Control and Practical Implementation Tips
Implementing the Risk Assessment Standards in a State or Local Government Financial Statement Audit
The purpose of this event is to help participants understand the new quality control standards and how they relate to the additional membership requirements of the GAQC, as well as what is required by Government Auditing Standards.
The purpose of this event is to provide you with more industry-specific guidance on implementing the risk assessment standards and includes a review of the overall objectives of the new standards, focusing on what is actually changing as opposed to what is simply being "re-explained."
Application of SAS 112 in a Single audit
This event will help ensure that members are aware of all recently issued guidance and have an opportunity to hear first-hand the latest information on SAS No. 112 in a single audit.
An Overview of the New AICPA Risk Assessment Standards
This event, sponsored by the PCPS, will provide a general overview on understanding and implementing the Risk Assessment Standards, and will provide an excellent opportunity to educate yourself and your staff about this important new guidance.
What You Should Know About the 2007 Revision of Government Auditing Standards
To help GAQC members understand 2007 revision of Government Auditing Standards (also known as the Yellow Book), the GAQC hosted a member-only event titled, What You Should Know About the 2007 Revision of Government Auditing Standards. During the event, GAO staff discussed the new Yellow Book and related quality control/peer review ED, highlighted the significant provisions of each, and provided answers to participant questions.
Impact of SAS 112 on Governmental Financial Audits
If you are concerned about how the requirements of the Statement on Auditing Standards (SAS) No. 112, Communicating Internal Control Related Matters Identified in an Audit will affect your governmental financial audits, then you should listen to this GAQC sponsored event. The speaker provided key information on understanding the provisions of this new standard and answered many questions from members.
We welcome your feedback and suggestions for future conference call topics, please send them via e-mail.