SAS 115 What Changed
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
Updated Circular A-133 Report Illustrations Issued to Reflect SAS 115
Published on January 28, 2011
GAQC Alerts Archive
This section provides an archive of GAQC Alerts.
Published on April 23, 2010
GAQC Alert No. 92
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
Impact of SAS 112 on Governmental Financial Audits
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
Application of SAS 112 in a Single Audit
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
GAQC Alert No. 136
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
This page contains examples of the reports issued under the HUD Audit Guide in various circumstances.
Published on July 03, 2013
GAQC Alert No. 150
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
GAQC Alert No. 132
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