Government Auditing Standards and Circular A-133 

Whether you are management or the auditor of an entity receiving federal funds subject to a financial statement audit under Government Auditing Standards and a compliance audit under Office of Management and Budget’s (OMB) Uniform Guidance, it is critical to understand the requirements and complexities of these types of audits. AICPA publications provide information on recent developments, guidance, practice aids, and illustrative examples for both audits under Government Auditing Standards and the Uniform Guidance including
  • audit planning considerations based on Government Accountability Office (GAO) and OMB requirements, including the determination of major programs.
  • practical guidance in areas such as internal control, sampling, and compliance auditing.
  • compliance audit considerations for auditors performing engagements that include Recovery Act awards. 
Also find up-to-date report requirements and comprehensive examples of reports, disclosures, and other required communication.

The following products are available from the AICPA to help provide guidance and resources for governmental entities.



Other Publications:

AICPA members can access the Practice Aid, in noninteractive format and without the electronic supplement at no cost by visiting the Governmental Audit Quality Center (GAQC) on the AICPA website. You must be logged in to access the document.

AICPA Online Professional Library

When you subscribe to any one of the many subscription options on AICPA Online Professional Library, you're not only getting access to the most up-to-date guidance and tools, you are also linked to all of the relevant and related literature, including the FASB and GASB libraries.

Many publications and libraries may be of value to those interested in guidance related to governmental auditing:

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