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    GAQC Community

    Home This section is intended to help you to join a community of peers all committed to the furtherance of high-quality governmental auditing. In it, you'll find our member discussion forum and information about the Governmental Audit Quality Center Executive Committee.
    Published on February 26, 2015

    Online Banking Considerations in a Financial Statement Audit

    Report Our report explains three steps recommended for every audit related to understanding the nature and controls over online treasury management.
    Published on February 18, 2015

    CAQ Events

    Webcast The CAQ holds webcasts on current regulatory and standard-setting matters affecting the public company auditing profession to assist in fostering high quality performance by public company auditors.
    Published on January 26, 2015

    EBPAQC Firm Preparedness Checklist

    Checklist A non-authoritative practice aid to assist EBPAQC member firm designated ERISA audit partners in assessing their firm’s preparedness for the ERISA audit season and to enhance the quality of their firm’s ERISA audit practice.
    Published on January 14, 2015

    General Guidance for Accountants and Auditors

    Publication A description of publications available on general corporations.
    Published on January 07, 2015

    Changes to the Auditors Risk Assessment in Light of the Updated COSO Internal Control Framework

    Report Many auditors will need to reconsider or change their risk assessment procedures in light of the updated COSO Internal Control Framework.
    Published on December 17, 2014

    Early Adoption of the Going Concern Accounting Standard Audit Engagement Considerations

    News This alert provides some audit considerations for entities that are contemplating early adoption of ASU 2014-15 on going concern.
    Published on November 25, 2014

    Offset Printing Instructions for EBP Hiring a Quality Auditor Plan Advisory

    Overview Center members may reprint and reuse all or portions of the Plan Advisory for intrafirm or client use or otherwise in connection with their practice, as long as no portion is directly offered for sale or profit.
    Published on November 19, 2014

    Employee Benefit Plans - Financial Statement Audits

    Guide Guidance for aid trustees and administrators to better understand independent audit process employee benefit plan financial statements.
    Published on November 19, 2014

    Offset Printing Instructions for EBP Financial Statement Audits Plan Advisory

    Guide A high resolution version in booklet format of the Plan Advisory is available on the Center Web site which can be used for offset printing. Center members may reprint and reuse all or portions of the Plan Advisory for intrafirm or client use or otherwi
    Published on November 19, 2014

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