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    Government Auditing Standards Report Illustrations

    Article This page contains examples of the reports issued under GAAS and Government Auditing Standards in various circumstances
    Published on September 16, 2013

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

    Practice Aid This section contains information on illustrative auditor's reports for engagements performed 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...
    Published on July 01, 2013

    Illustrative Auditors Reports

    Overview This section contains information on illustrative auditor's reports for engagements performed under Government Auditing Standards, the HUD Audit Guide and OMB Circular A-133
    Published on June 25, 2014

    Government Auditing Standards 2006 Exposure Draft

    Exposure Draft Explanation of the Government Accountability Office's (GAO) efforts to modernize and transform the accountability profession, highlights of key proposed revisions in the Yellow Book, discussion of the changes, and milestones.
    Published on August 18, 2011

    Proposed Revisions to Government Auditing Standards Conferences

    Conference If you perform audits under GAO's Government Auditing Standards (the Yellow Book) then you want to listen to this Conferences that explains the pervasiveness of the proposed Yellow Book revisions and the potential implications on your audits
    Published on July 07, 2011

    Clarified Illustrative Government Auditing Standards Reports

    Sample Report These illustrative audit reports are excerpts from Appendix A of chapter 4 of the AICPA Audit Guide, Government Auditing Standards and Circular A-133 Audits. They have been reviewed by members of the AICPA Auditing Standards Board, the Government Accountability Office, and various federal agency representatives. These report illustrations...
    Published on February 04, 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

    2010 Government Auditing Standards Exposure Draft Comment Letter

    Comment Letter AICPA/GAQC comment letter on the 2010 Government Auditing Standards (Yellow Book) Exposure Draft
    Published on November 23, 2010

    Understanding the AICPAs Yellow Book Independence Practice Aid - Member Web Event

    Audio Participants in this GAQC archived web event will learn about the thought process needed when considering the performance of nonaudit services under the 2011 Yellow Book, as well as how you can prepare documentation to meet the requirements of the new Yellow Book, including assessing and documenting whether management has
    Published on April 19, 2012

    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

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