Governmental Audit Quality Center Resources 


To help CPAs meet the challenges of performing quality audits in the unique and complex governmental auditing arena, the Center has assembled a wide variety of resources and tools, including:           

Additional Resources 

Government Auditing Standards and Single Audits - Audit Guide 
  • This guide is an indispensable resource for auditors performing audits of financial statements in accordance with Government Auditing Standards (Yellow Book) and OMB compliance audits. Fully updated for the new OMB Uniform Guidance.  

State and Local Governments - Audit and Accounting Guide 
  • Includes significant new guidance on accounting for and auditing fair value measurements, as well as updates for various other new governmental accounting standards.

To view more helpful publications supported by the GAQC, access a summary of governmental audit and accounting publications or to purchase publications go to the AICPA store.

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Illustrative Auditors Reports

Overview This section contains information on illustrative auditor's reports for engagements performed under Government Auditing Standards, the HUD Audit Guide and OMB Circular A-133 .
Published on December 02, 2016

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 December 02, 2016

Uniform Guidance Commonly Asked Questions Member Web Event

Presentation A panel of practitioners will discuss commonly asked questions submitted to the GAQC during the last year on auditor-related topics arising from the Office of Management and Budget (OMB) Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards at 2 CFR 200 (Uniform Guidance) and Government Auditing Standards
Published on November 30, 2016

Uniform Guidance Commonly Asked Questions Slide Handout

Presentation A panel of practitioners will discuss commonly asked questions submitted to the GAQC during the last year on auditor-related topics arising from the Office of Management and Budget (OMB) Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards at 2 CFR 200 (Uniform Guidance) and Government Auditing Standards
Published on November 30, 2016

Commonly Asked Uniform Guidance and Yellow Book Questions - Member Web Event

Presentation A panel of practitioners will discuss commonly asked questions submitted to the GAQC during the last year on auditor-related topics arising from the Office of Management and Budget (OMB) Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards at 2 CFR 200 (Uniform Guidance) and Government Auditing Standards
Published on November 30, 2016

Avoiding Common Errors in Not-for-Profit Financial Reporting Member Web Event

Webcast This archived Not-for-Profit (NFP) Section Web event should be of interest to GAQC members that perform financial statement audits of NFP entities.
Published on November 14, 2016

GASBs Fair Value Standard Accounting and Auditing Considerations Member Web Event

Webcast Archive This GAQC archived Web event is intended to provide members with an understanding of the requirements of Governmental Accounting Standards Board (GASB) Statement No. 72, Fair Value Measurement and Application, as well as areas that auditors should be focusing on as it relates to this standard.
Published on November 08, 2016

Archived 2016 Governmental Audit Quality Center Annual Update Webcast

Webcast Archive The GAQC Annual Update webcast, will provide member participants with a summary of the key issues that should be considered as part of planning for the 2016 audit season.
Published on November 08, 2016

Archived Member Web Events - Not-For-Profit Accounting Standards

Article View topics for archived GAQC member only Web events and conference calls on Not-For-Profit Accounting Standards.
Published on November 08, 2016

Archived Member Web Events

Webcast View topics for archived GAQC member only Web events and conference calls. GAQC member only events are held periodically and feature topics to assist you in ensuring governmental audit quality.
Published on November 08, 2016

Preparing for a Single Audit An Auditee Perspective

Presentation This GAQC archived member Web event titled Preparing for a Single Audit: An Auditee Perspective, assist auditees in the very important role they play in the single audit process under the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards at 2 CFR 200 (Uniform Guidance).
Published on November 08, 2016

UniformGuidanceAuditRequirementsWebEvent

Presentation This GAQC Web event is intended to provide auditors with guidance on performing their 12/31/2015 year end and beyond audits performed under Uniform Guidance.
Published on November 08, 2016

Avoiding Common Errors in Not-for-Profit Financial Reporting

Webcast This archived Not-for-Profit (NFP) Section Web event should be of interest to GAQC members that perform financial statement audits of NFP entities.  The NFP Section has developed this archived Web event towards NFPs and their auditors. It will explore some of the most common, material errors encountered when conducting NFP
Published on November 08, 2016

Single Audit Fundamentals Series Part 1 Web Event Slides Pdf

Presentation This event provides background and context of the single audit engagement in order to differentiate these engagements from traditional financial statement audit engagements.
Published on November 07, 2016

Other Compliance Audit Information Relating to For-Profits

Overview This is a summary of the various federal audit and attestation guides applicable to for-profit entities, as well as links to where auditees and auditors can find them.
Published on November 07, 2016

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State and Local Governments - Audit and Accounting Guide

This 2016 publication offers how-to guidance on planning, performing and reporting audit engagements. Fully revised to address accounting and auditing considerations for investments and certain equity interests as a result of GASB Statement No. 72.



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CPExpress is a comprehensive, easy-to-use online learning resource, and a great way to earn CPE. Need to brush up on a particular subject? Looking for a brief overview? CPExpress has hundreds of hours of CPE in 1 - 2 credit courses.

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