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    OCBOA and Supplementary Information

    Article An article which discusses the reasons that auditors should no longer consider and report on information such as MD&A or budgetary comparison information as RSI when it is included in an OCBOA presentation.
    Published on May 07, 2013

    Group Audits A Look Back One Year Later and Lessons Learned

    Webcast This Governmental Audit Quality Center (GAQC) archived Web event is intended to provide members with an understanding of the common issues associated with implementing AU-C section 600, Audits of Group Financial Statements (AU-C section 600), and will cover common questions received during implementation of this clarity auditing standard
    Published on February 12, 2014

    Understanding the Potential Impacts of the New Group Audits SAS on Your Governmental and Not-For-Profit Audit Engagement...

    Webcast ...help participants understand the new requirements and guidance for group audits contained in Statement on Auditing Standards (SAS) No. 122, Statements on Auditing Standards: Clarification and Recodification, (i.e., AU-C, Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors
    Published on December 12, 2011

    Audit of Group Financial Statements for State & Local Governments

    Presentation ...help participants understand the new requirements and guidance for group audits contained in Statement on Auditing Standards (SAS) No. 122, Statements on Auditing Standards: Clarification and Recodification, (i.e., AU-C, Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors
    Published on December 12, 2011

    Understanding the Potential Impacts of the New Group Audits SAS on Your Governmental and Not-For-Profit Audit Engagement...

    Article GAQC Web Event - Understanding the Potential Impacts of the New Group Audits SAS on Your Governmental and Not-For-Profit Audit Engagements.
    Published on April 10, 2013

    GAQC - Resources

    Overview The AICPA is committed to helping its members achieve the highest standards in performing quality governmental audits. To help you meet the challenges of this unique and complex area, the AICPA has developed myriad informational resources.
    Published on November 10, 2011

    Archived Member Web Events - AICPA and GAO Auditing Standards

    Webcast View topics on governmental related auditing standards for archived GAQC member only Web events and conference calls.
    Published on February 18, 2014

    Governmental Employer Participation in Cost-Sharing Multiple-Employer Plans Issues Related to Information for Employer R...

    White Paper The  whitepaper titled, Governmental Employer Participation in Cost-Sharing Multiple-Employer Plans: Issues Related to Information for Employer Reporting addresses issues related to how employers participating in cost-sharing plans obtain all necessary information to properly recognize and disclose pension amounts in their financial statements and how their auditors obtain sufficient appropriate evidence
    Published on February 24, 2014

    GAQC Alert No. 207

    Newsletter Register for 1-16 Sampling Web Event; GAQC Event Schedule Changes; SAS 125 TPA Issued; Illustrative Report Status
    Published on January 24, 2013

    Updated Clarity Illustrative Reports - Government Auditing Standards, OMB Circular A-133, U.S. Housing and Urban Develop...

    Practice Aid This section contains information on illustrative auditor's reports for engagements performed under Government Auditing Standards, the HUD Audit Guide and OMB Circular A-133 .  All have been updated for the clarity auditing standards and the 2011 Government Auditing Standards.  Auditors should exercise professional judgment in any situation not specifically addressed
    Published on July 01, 2013

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