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    Circular A-133 Audit Internal Control Refresher

    Article Provides guidance on Circular A-133 internal control requirements: various organizations that monitor the quality of Office of Management and Budget (OMB), Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations audits are identifying problem areas that...
    Published on April 07, 2011

    OMB Circular A-133 Audit Refresher-Major Programs

    Article Provides guidance on Circular A-133's requirements for major program selection to assist in understanding the risk-based approach to audit higher risk programs.
    Published on May 30, 2012

    Internal Control Information

    Article The AICPA Governmental Audit Quality Center (GAQC) provided feedback to the Government Accountability Office (GAO) on the 2013 Exposure Draft (ED) of Standards for Internal Control in the Federal Government (Green Book).  Access the comment letter.  The Green Book establishes internal control standards for federal agencies.  Additionally, the Green Book
    Published on March 05, 2014

    FASB ED on NPO Merger and Acquisition Conferences

    Conference If your firm audits not-for-profit organizations (NPOs), including NPO healthcare entities, you should be aware that the Financial Accounting Standards Board (FASB) recently issued two Exposure Drafts (EDs) intended to improve the accounting and disclosures...
    Published on April 07, 2011

    Join the Center

    Overview The Governmental Audit Quality Center is an organization-based voluntary membership Center for firms and state audit organizations (SAO) designed to help CPAs meet the challenges of performing quality audits. Joining the Center enables you to access...
    Published on August 11, 2014

    GAQC Firm and State Audit Organizations Members M through S

    Member Profile This document lists GAQC Firm and State Audit Organizations Members by alpha M through S. Use it to find GAQC Firm and State Audit Organizations Members
    Published on October 14, 2014

    GAQC Firm and State Audit Organizations Members by State

    Directory This document lists GAQC Firm and State Audit Organizations Members by State. Find a firm or SAO member
    Published on October 14, 2014

    GAQC Firm and State Audit Organizations Members T through Z

    Member Profile This document lists GAQC Firm and State Audit Organizations Members by alpha T through Z. Use it to find a GAQC Firm and State Audit Organizations Members
    Published on October 14, 2014

    Audits of States, Local Governments, and Not-for-Profit Organizations Receiving Federal Awards [AAG-SLA]

    Practice Aid Excerpt from the Auditing Recipients of Federal Awards: Practical Guidance for Applying OMB Circular A-133, Exhibit 31.4 provides a schedule of findings and questioned costs for ABC entity, for the year ended December 31, 2004.
    Published on April 19, 2010

    Appendix VIII - SSAE 16 Examinations of EBT Service Organizations

    Overview Final Draft For Planning Purposes Only - OMB Circular A-133 - Compliance Supplement - 2012
    Published on May 22, 2012

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