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
GAQC Alert No. 206
Newsletter:
SAS No. 125 Effective Date Update; 2012 GAQC Membership Compliance Questionnaire; 12/18 Rebroadcast of GAQC Webcast; and Yellow Book Year-End CPE Opportunities
Published on January 24, 2013
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
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
The New Compliance Auditing SAS and an Update on Other AICPA Auditing Standards Member Web Event
Audio:
The purpose of this archived Governmental Audit Quality Center Web event is to provide you with details about the new Statement on Auditing Standard (SAS) No. 117, Compliance Audits, as well as an overview of other auditing standards activities of interest to auditors that perform governmental or not-for-profit organization audits
Published on August 17, 2011
Application of SAS 112 in a Single Audit - PDF
Presentation:
Presentation providing SAS 112 background, its impact on Yellow Book financial statement audits, implications on single audits, evaluating control deficiencies, & updated Circular A-133 Illustrative Auditor's Reports
Published on April 30, 2013
GAQC Member Call Presentation on Impact of SAS 112 on Government FS Audits
Presentation:
Includes the requirements of SAS No. 112, how it relates to changes being made in the Yellow Book, and implication on single audits and other compliance audits
Published on August 10, 2011
Application of SAS 112 in a Single Audit - PPT
Presentation:
Presentation that provides SAS 112 background, its impact on Yellow Book financial statement audits, implications on single audits, evaluating control deficiencies in a single audit, & updated Circular A-133 Illustrative Auditor's Reports...
Published on April 30, 2013
The New Compliance Auditing SAS and an Update on Other AICPA Auditing Standards
Presentation:
This event will provide you with details about the new SAS, as well as an overview of other auditing standards activities of interest to auditors that perform governmental or not-for-profit organization audits
Published on July 20, 2010
Effect of SAS 119 on the Work Associated with the SEFA Member Web Event
Presentation:
The purpose of this archived Web event is to inform members about updates to Schedule of Expenditures of Federal Awards (SEFA) practice aids and walk members through each of the practice aids. This archived event will be of particular interest to our members whose practices include single audits.
Published on February 24, 2012
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 Circular A-133, Audits of States, Local Governments, and Non-Profits (Circular A-133) and the HUD Guide.
Published on August 23, 2011
Implementing the Risk Assessment Standards in a State or Local Government Financial Statement Audit Conferences
Conference:
The purpose of this archived call is to provide you with more industry-specific guidance on implementing the risk assessment standards. The call includes a review of the overall objectives of the new standards, focusing on what is actually changing as opposed to what is simply being ""re-explained."
Published on August 18, 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
Understanding the Potential Impacts of the New Group Audits SAS on Your Governmental and Not-For-Profit Audit Engagement...
Webcast:
The purpose of this GAQC archived Webcast is to 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