Dual Purpose Testwork Practice Aid
This practice aid illustrates how an auditor might document the use of one sample to test both internal control over compliance and compliance
Published on August 03, 2010
Internal Control over Compliance Getting It Right Using the GAQC Practice Aids
One of the more complex areas of a single audit is the auditor's responsibility for internal control over compliance and compliance. The GAQC has offered presentations in this area in the past, both through the GAQC and also at various AICPA conference sessions. All have been well received.
Published on August 23, 2011
AICPAs New Guidance on Sampling in a Single Audit Environment Member Conference Call
The purpose of this call is to further enhance your knowledge about the new Chapter in the 2009 GAS A-133 Guide. This archived call will build on some of the fundamentals covered in Part I of the GAQC Sampling Call Series.
Published on February 12, 2010
Improve Your Understanding of Sampling in a Single Audit Environment A New Years Resolution! Member Web Event
If you perform single audits under Circular A-133, then you already know how complicated sampling in a single audit environment can be. After a brief review of single audit sampling basics, the presenters use multiple examples and illustrations to demonstrate how various decisions and judgments affect the auditor’s sampling approach.
Published on January 25, 2013
GAQC Alert No. 238
Final DCF Available With Submissions Beginning on January 7th
Published on January 03, 2014
Single Audit Practice Aids For Members Only
The AICPA’s GAQC launched a series of task forces to address deficiencies that were noted in a June 2007 federal study on the quality of audits performed under Circular A-133. The study results are detailed in a report titled, Report on National Single Audit Sampling Project.
Published on September 22, 2009
GAQC Alert No. 62
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
GAQC Alert No. 207
Register for 1-16 Sampling Web Event; GAQC Event Schedule Changes; SAS 125 TPA Issued; Illustrative Report Status
Published on January 24, 2013
GAQC Alert No. 149
The purpose of this Governmental Audit Quality Center (GAQC) Alert is to inform you about the issuance of several GAQC Practice Aids that are designed to assist our members in documenting the work performed relating to understanding and testing internal control over compliance and compliance (ICC) in single audit engagements.
Published on August 05, 2010
GAQC Alert No. 243
New FAQs on Uniform Grant Guidance-OMB Clarifies Suspension and Debarment Guidance-HUD Lender News-USDA Updates RUS Audit Guidance
Published on February 25, 2014