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 other governmental, not-for-profit, and for-profit subject areas to access the latest archived Web events:
NEW Most Frequently Asked Questions about Auditing HUD Multifamily Housing Entities and Other HUD Activities
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.
NEW Scared Straight - The Consequences of Poor Audit Quality
Based on information from peer reviews and federal agency reviews, audit quality concerns sometimes arise from inadequate education or training, noncompliance with certain aspects of auditing or quality control standards, or a lack of experience working in specialized areas. When such problems are noted, there can be considerable consequences to an audit practice. This GAQC archived 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.
Don't be the last to Know - Fraud in the Governmental Environment
This GAQC archived Web event is intended to provide members with insight on what the auditing standards say about fraud, what clients can do prevent fraud, and a discussion of common fraud cases. Auditors also need to be familiar with the additional yellow book requirements for fraud reporting.
The HUD Consolidated Audit Guide Part I: For-Profit Multifamily Housing Audits
This GAQC Web event covers the aspects of the Guide relating to for-profit housing entities and will help you prepare for your 12/31 year-end audits.
The HUD Consolidated Audit Guide Part II: Lender Audits
This GAQC Web event covers the aspects of the HUD Guide relating to supervised lenders (e.g., banks and credit unions) and nonsupervised lenders in order to help you prepare for your 12/31 year-end audits.
2013 AICPA Guides for State and Local Governments, Not-for-Profits, and Yellow Book/Circular A-133 Audits: What to Expect for Clarity, Auditor Report Changes, & More
This GAQC archived Web event is intended to provide members with insight on what to expect in the 2013 editions of several key AICPA publications which include: 1) GAS/A-133 Guide; (2) NFP Guide; and (3) SLG Guide. There are a lot of factors affecting the 2013 editions of the various Guides such as, AICPA clarified auditing standards and the 2011 edition of Government Auditing Standards. This event will also delve into more detail on the changes made in those reports.
How to Avoid Common Audit Quality Issues: Compliance Audits, Governmental Audits, and Not-for-Profit Audits
This archived event is intended to provide auditors and auditees with the latest on the audit quality front. Whether you perform compliance audits or financial statement audits of governments or not-for-profit organizations (NPOs), audit quality continues to be an area of concern. This archived GAQC Web event brings together three experts on this topic—the chair of the GAQC Executive Committee, the chair of the Technical Standards Subcommittee of the Professional Ethics Executive Committee (PEEC), and the chair of the Peer Review Board's Practice Monitoring Task Force (PMTF) for Circular A-133 Audits—to discuss the latest on audit quality.
The New AICPA OCBOA Publications: What They Are and How They Apply to Governments and Not-for-Profits Using Cash, Modified Cash, and Regulatory Frameworks
Does your government or NPO prepare their annual financial statements using an OCBOA? This archived Web event covers the contents of two important new AICPA publications that contain new and updated guidance for both auditors and preparers of OCBOA financial statements.
Understanding HUD Audit and Reporting Issues for 2011 Audits of Supervised Mortgagees
The purpose of this archived Web event is to help participants understand the latest information regarding audit and reporting requirements established by the U. S Department of Housing and Urban Development (HUD) for supervised mortgagees, including banks and credit unions.
AICPA Peer Review: What is Changing and How Being a Peer Reviewer Can Enhance Your Practice
The purpose of this archived Web event is to provide you with information about the AICPA Peer Review Program and how the program is an important aspect of enhancing audit quality. Additionally, the event will provide information about some recent changes in the program in response to the federal study on single audit quality. Further, information is also provided about how performing peer reviews can be beneficial to your audit practice.
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.
Essential Form 990 Considerations For Auditors
The purpose of this event is to help auditors that perform not-for-profit organization (NPO) audits understand the top issues they should be aware of with the 990 Form.
Preparing for Your Single Audit: An Auditee Perspective
This event is primarily intended to help clients better understand the requirements of the Single Audit Act and Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments, and Nonprofit Organizations (Circular A-133), the various responsibilities placed on auditees, and tips for preparing for a single audit. While educating auditees is the primary goal of this call, auditors may also find it beneficial as a refresher.
Live Forum on 403(b) Plan Audits Sponsored by the AICPA Employee Benefit Plan Audit Quality Center
This event was hosted by the AICPA Employee Benefit Plan Audit Quality Center and should be of primary interest to our GAQC members that audit charities and universities with ERISA-covered 403(b) plans. The event is intended to help you understand the new U.S. Department of Labor regulations which, beginning with the 2009 plan year (2010 Form 5500 filings), subject ERISA-covered 403(b) retirement plans to the same reporting and audit requirements that exist for 401(k) plans.
The New Multifamily Housing Chapter of the HUD Consolidated Audit Guide
This event is intended for our members who perform U.S. Department of Housing and Urban Development (HUD) multifamily housing audits, and is based on the long-awaited revisions to Chapter 3, HUD Multifamily Housing Programs (Chapter 3), of the HUD Consolidated Audit Guide . The presenter highlights the major changes in Chapter 3 and explains at a very high-level the new Chapter 4, HUD Multifamily Hospital Program.
Tax-Exempt Bonds - Accounting and Auditing Considerations in the Current Environment
This event is based on an article titled, Tax-Exempt Bonds – Accounting and Auditing Considerations in the Current Environment, and will focus audit issues for debt that is referred to as (1) auction rate securities (ARSs) and (2) variable rate demand obligations (VRDOs).
An Overview of the Results of the National Single Audit Sampling Project
The federal study on the quality of audits performed under Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations, was released on June 22, 2007. This event will help you in understanding the results of the study and determining whether any of the deficiencies cited in the report may impact the planning of your future engagements or your current audit methodologies and documentation practices.
Developing a Successful Audit Niche Practice
Listen to this event to learn how to apply strategic insight and strong marketing execution to ensure the success of your niche governmental or employee benefit plan audit practice. This free member-only event will discuss the keys to developing and growing your specialty audit practice.
We welcome your feedback and suggestions for future conference call topics, please send them via e-mail.