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    Application of SAS 112 in a Single Audit

    Presentation There has been much focus on the application of Statement on Auditing Standards (SAS) No. 112, Communication of Internal Control Related Matters Identified in an Audit (AICPA, Professional Standards, AU sec. 325), in financial statement audits
    Published on April 10, 2013

    Impact of SAS 112 on Governmental Financial Audits

    Conference If you are concerned about how the requirements of the Statement on Auditing Standards (SAS) No. 112, Communicating Internal Control Related Matters Identified in an Audit will affect your governmental financial audits, then you should listen to this GAQC sponsored Conferences
    Published on October 28, 2010

    Primary Sources of Single Audit Guidance

    Article Explains the primary sources of AICPA audit standards and guidance regarding single audits, which are; Statement on Auditing Standards (SAS) No. 117, Compliance Audits
    Published on June 04, 2014

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

    Practice Aid ...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

    Federal Agency Requests for Auditor Certifications

    Article ...to not sign a certification statement stating that the entity has appropriate controls or financial systems to administer federal programs unless the auditor have performed an appropriate engagement under professional standards
    Published on April 10, 2013

    GAQC Alert No. 99

    Newsletter The AICPA's Auditing Standards Board posted an exposure draft to its Web site titled, Compliance Auditing. This proposal should be of interest to member firms that perform compliance audits, including audits under OMB...
    Published on August 23, 2011

    Useful Web Site Links

    Link This section includes a compilation of Web sites useful to auditors performing governmental audits.
    Published on May 19, 2014

    Governmental Audit and Accounting Publications

    Article The AICPA provides numerous publications that are aimed at assisting governmental and not-for-profit accounting and auditing professionals, many of which are listed below. The full listing of AICPA materials is available through CPA2Biz
    Published on May 19, 2014

    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 08, 2013

    GAQC Alert No. 62

    Newsletter Over the last year, GAQC has received numerous inquiries about how the guidance in SAS No. 112, paragraphs 325.09 – 325.19, on evaluating control deficiencies could be applied in a single audit when the auditor is communicating deficiencies relating to internal control over compliance.
    Published on February 04, 2013

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