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    SAS 115 What Changed

    Presentation Information on changes in internal control communication, control deficiency, material weakness, significant deficiency, deficiencies, documentation requirement, the impact on yellow book and single audits, plus more.
    Published on April 27, 2010

    GAQC Alert No. 140

    Newsletter Updated Circular A-133 Report Illustrations Issued to Reflect SAS 115
    Published on January 28, 2011

    GAQC Alerts Archive

    Overview This section provides an archive of GAQC Alerts.
    Published on April 23, 2010

    GAQC Alert No. 92

    Newsletter GAQC members should be aware that the AICPA Auditing Standards Board (ASB) recently issued Statement on Auditing Standards (SAS) No. 115
    Published on December 13, 2012

    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

    GAQC Alert No. 136

    Newsletter HUD Issues New Report Illustrations Reflecting SAS No. 115
    Published on July 01, 2013

    U.S. Department of Housing and Urban Development (HUD) Report Illustrations - Preclarity Standards

    Article This page contains examples of the reports issued under the HUD Audit Guide in various circumstances.
    Published on July 03, 2013

    GAQC Alert No. 132

    Newsletter With the issuance of the American Recovery and Reinvestment Act of 2009 (Recovery Act), the Office of Management and Budget (OMB) has encouraged auditors to early communicate deficiencies in internal control.
    Published on December 24, 2013

    GAQC Alert No. 150

    Newsletter The purpose of this GAQC Alert is to make you aware that the Governmental Audit Quality Center (GAQC) has posted updated Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations (Circular A-133).
    Published on November 20, 2012

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