Not-for-Profit Entities: Checklists and Illustrative Financial Statements

Designed to help auditors and preparers master the complexities of financial statement preparation for Not-for-Profit entities. This edition contains a complete set of illustrative financial statements to assist readers in understanding and applying standards.

Government Auditing Standards and Circular A-133 Audits - AICPA Audit Guide

This guide is an important tool for auditors performing audits of financial statements in accordance with Government Auditing Standards and, in addition, compliance audits in accordance with OMB Circular A-133. It offers hands on advice in dealing the special considerations required in a single audit. In addition to in-depth discussions of the requirements of Government Auditing Standards and OMB Circular A-133, it includes example reports required under these standards. Updated as of February 1, 2012.

State and Local Governments - Audit and Accounting Guide

Updated as of March 1, 2013, this Guide summarizes new standards, guidance, and practices, and delivers "how-to" advice for handling audit and accounting issues common to state and local governments.