2011 Yellow Book Independence - Non Audit Services Documentation Practice Aid

This AICPA practice aid titled, 2011 Yellow Book Independence - Non Audit Services Documentation Practice Aid, is intended to help auditors performing audits under the 2011 edition of Government Auditing Standards (referred to as the 2011 Yellow Book) to comply with its independence rules. The 2011 Yellow Book is available on the Yellow Book section of the GAO Web site.

Documenting and Testing Compliance and Internal Control Over Compliance in a Single Audit

Circular A-133 audits have additional requirements beyond generally accepted auditing standards and Government Auditing Standards. This illustrative practice aid provides the auditor with an essential resource in performing the Circular A-133 compliance audit and documenting the additional Circular A-133 requirements.

Understanding Issues of Significance to Stand-alone BTAs Resulting From Select Recent GASB Standards

Thursday, May 23 - This Governmental Audit Quality Center (GAQC) Web event will focus primarily on stand-alone BTAs that have component units rather than general-purpose governments with BTAs in their reporting entity.