Peer Review Checklists
Article:
Includes various Not-for-Profit and Governmental related Peer Review checklists published by the AICPA and available for your use to help improve audit quality
Published on February 08, 2013
Governmental Audit and Accounting Publications
Article:
The AICPA provides numerous publications that are aimed at assisting governmental and not-for-profit accounting and auditing professionals, many of which are listed below. The full listing of AICPA materials is available through CPA2Biz.
Published on March 20, 2013
Controls Overview Document (Checklist)
Practice Aid:
Practice aid to illustrate how an auditor might document the audit work associated with internal control over compliance.
Published on August 03, 2010
Form SF-SAC Worksheet & Single Audit Component Checklist
Checklist:
Provided is a SF-SAC worksheet and single audit component checklist for audits with fiscal periods ending in 2008, 2009, or 2010
Published on February 10, 2009
Auditee Worksheet for Identifying Federal Program Information
Practice Aid:
These Practice Aids include a Auditee Worksheet for Identifying Federal Program Information and Disclosure Checklist
Published on May 01, 2012
Worksheet for Identifying Federal Program Information
Practice Aid:
These Practice Aids include a Auditee Worksheet for Identifying Federal Program Information and Disclosure Checklist
Published on May 01, 2012
GAQC Alert No. 156
Newsletter:
The Governmental Audit Quality Center (GAQC) continues to be active in advocating for our members. Recently GAQC Executive Committee members and staff have participated in various activities and meetings with regulators and others regarding single audit and other compliance auditing matters.
Published on January 28, 2011
Internal Control over Compliance Getting It Right Using the GAQC Practice Aids
Article:
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
Audit Quality Monitoring by Cognizant Agencies
Article:
OMB Circular A-133 requires that cognizant agencies for audit conduct or obtain quality control reviews of selected single audits. This section includes descriptions of these efforts, including desk reviews and quality control reviews (QCRs).
Published on December 30, 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. 126
Newsletter:
The purpose of this Governmental Audit Quality Center (GAQC) Alert is to inform you about the issuance of several Practice Aids relating to the Schedule of Expenditures of Federal Awards (SEFA).
Published on April 10, 2013
GAQC Alert No. 149
Newsletter:
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 November 20, 2012
Single Audit Practice Aids For Members Only
Checklist:
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 February 08, 2012
GAQC Alert No. 186
Newsletter:
Register for Web Event on SAS 119 Effect on Auditing the SEFA; Access Updated SEFA Practice Aids and Report Wording; SAS 119 Information.
Published on February 10, 2012
Not-for-Profit Entities 2012/2013 Audit and Accounting Considerations Member Web Event
Presentation:
Archived Web event titled, Not-for-Profit Entities: 2012/2013 Audit and Accounting Considerations. This event is intended to provide members performing not-for-profit entity financial statements audits with the latest information they need. Additionally, NFPs and their auditors need to be aware of new accounting and auditing standards that are effective for this
Published on November 09, 2012