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Audits Performed Under Government Auditing Standards 

Government Auditing Standards (also referred to as the Yellow Book), are issued by the Comptroller General of the United States of the U.S. Government Accountability Office (GAO) and apply to audits of governmental entities, programs, activities, and functions, and of governmental assistance administered by contractors, not-for-profit organizations (NPOs), and other nongovernmental entities, when required by statute or other mandates or when auditors hold themselves out as following those standards. The standards contain requirements and guidance for financial audits, attestation engagements, and performance audits. This section includes the following topics:

Links to other Government Auditing Standards References

Note: This section of the GAQC Web site is primarily based on the 2003 revision to Government Auditing Standards. To access the 2007 revision to Government Auditing Standards, click here. The 2007 revision is effective for financial audits and attestation engagements for periods beginning on or after January 1, 2008, and for performance audits beginning on or after January 1, 2008. Early implementation is permissible and encouraged.

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Welcome to the AICPA

Article : 
Published on May 23, 2012

Conferences

Article : 
Published on May 23, 2012

Experience Requirement to Become Licensed as a CPA

Overview :  Summary of experience requirements necessary for a CPA to become licensed into the profession
Published on May 23, 2012

Peer Review & Quality Control Document Guidance

Guidance :  Here you will find an Overview of Peer Review Process and Requirements for PCPS Member Firms and the Quality Control Standards.
Published on May 23, 2012

National MAP Survey

Survey :  The National Map Survey's rich history makes it the leading benchmarking survey for CPA firms. See how your firm measures up using targeted and relevant practice management benchmarks including billing rates, chargeability ratios, compensation, and other key performance indicators.
Published on May 23, 2012

PCPS

Article : 
Published on May 23, 2012

PCPS Webinars

Overview :  If you are new to PCPS or are interested in what PCPS membership has to offer, don't miss these new informative quarterly webinars covering access to and navigation of the web site, and assistance with benefits, tools and resources available to PCPS members.
Published on May 23, 2012

FVS Web Seminar Archives

Webcast :  FVS Section members have exclusive access to the FVS Web Seminar Archives. The recently recorded events are downloadable at any time, offering more flexibility for members to learn about timely issues. CPE is not available for archived Web seminars.
Published on May 23, 2012

FVS News - Current Issue

Newsletter :  FVS News provides you with exclusive access to FVS member news and communications including updates on FVS events and conferences, exam information, resource highlights, legislative updates and more.
Published on May 23, 2012

Career Planning & Development

Link :  The CPA profession offers a multitude of opportunities and possibilities. These tools and resources that can help guide you through what's possible.
Published on May 23, 2012

2012 PFP News

Newsletter :  For additional information, please send request to financialplanning@aicpa.org. January
Published on May 23, 2012

PFP

Article : 
Published on May 23, 2012

E-Column - May 2012

Article :  Based on the magazine columns written by our leading practice management voices, advisors tend to operate at a pretty basic managerial level.  You are repeatedly told that you should start taking the role of CEO seriously.
Published on May 23, 2012

Bob Veres Media Reviews

Overview :  Bob Veres Media Reviews service will save you hours of reading each week, by summarizing the contents of three or four professional magazines each month, with direct links so you can go straight to the articles that interest you.  You stay on top of everything in that pile of magazines next to your desk.
Published on May 23, 2012

Bob Veres E-Columns

News :  New! In his e-columns, Bob Veres explores topics that help you serve your clients better, and create a more efficient, effective and profitable practice.
Published on May 23, 2012

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Related AICPA Products



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.


Documenting and Testing Compliance and Internal Control Over Compliance in a Single Audit

Circular A-133 audits have additional requirements beyond generally accepted auditing standards and Government Auditing Standards. This illustrative practice aid provides the auditor with an essential resource in performing the Circular A-133 compliance audit and documenting the additional Circular A-133 requirements.

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