Government Auditing Standards and Circular A-133 Audits - AICPA Audit Guide

This guide is an important tool for auditors performing audits of financial statements in accordance with Government Auditing Standards and, in addition, compliance audits in accordance with OMB Circular A-133. It offers hands on advice in dealing the special considerations required in a single audit. In addition to in-depth discussions of the requirements of Government Auditing Standards and OMB Circular A-133, it includes example reports required under these standards. Updated as of February 1, 2012.

Government Auditing Standards and Circular A-133 Developments – AICPA Audit Risk Alert

This alert includes important information related to audits performed under Government Auditing Standards and OMB Circular A-133. Information included is a summary of the changes brought about by the 2011 revision of Government Auditing Standards. Discussions of this and other relevant topics, including new developments, will assist the auditor in keeping up to date when performing single audits.