Archived 2012 Governmental Audit Quality Center Annual Update Webcast
Webcast :
This archived GAQC required 2012 GAQC Annual Webcast Update covers the latest developments in governmental and not-for-profit organization audits, including single audits, for the purpose of preparing our members for the 2012 audit season.
Published on May 18, 2012
Archived Member Web Events
Webcast :
View topics for archived GAQC member only Web events and conference calls.
Published on May 16, 2012
Archived Member Web Events - AICPA and GAO Auditing Standards
Presentation :
View topics on governmental related auditing standards for archived GAQC member only Web events and conference calls.
Published on May 16, 2012
Archived Member Web Events - The American Recovery and Reinvestment Act of 2009
Article :
View topics for archived GAQC member only Web events and conference calls on The Recovery and Reinvestment Act of 2009 (ARRA).
Published on May 16, 2012
Sampling in a Single Audit Environment Conference Call
Conference :
One of the major single audit quality issues indentified in 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, related to sampling.
Published on May 07, 2012
OMB Circular A-133
Overview :
This section includes guidance related to single audits such as information as to its purpose, objectives, roles and responsibilities, and the major programs involved with single audits.
Published on May 07, 2012
AICPA Comment Letter on OMB Advance Notice of Proposed Reforms to A-133
Comment Letter :
AICPA Comment Letter (April 30, 2012) to OMB Advance Notice of Proposed Guidance, Reform of Federal Policies Relating to Grants and Cooperative Agreements; Cost Principles, and Administrative Requirements (Including Single Audit Act)
Published on May 07, 2012
Governmental Audit and Accounting Publications
Article :
The AICPA provides numerous publications that are aimed at assisting governmental and not-for-profit accounting and auditing professionals, many of which are listed below. The full listing of AICPA materials is available through CPA2Biz.
Published on May 01, 2012
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
Understanding the AICPAs Yellow Book Independence Practice Aid - Member Web Event
Audio :
Participants in this GAQC archived web event will learn about the thought process needed when considering the performance of nonaudit services under the 2011 Yellow Book, as well as how you can prepare documentation to meet the requirements of the new Yellow Book, including assessing and documenting whether management has
Published on April 19, 2012
GAQC Web Event Understanding Yellow Book Independence Practice Aid
Presentation :
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
Published on April 19, 2012
Case Study Facts and Circumstances
Presentation :
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
Published on April 19, 2012
Appendix G Completed Practice Aid Example
Presentation :
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
Published on April 19, 2012