Application of SAS 112 in a Single Audit
There has been much focus on the application of Statement on Auditing Standards (SAS) No. 112, Communication of Internal Control Related Matters Identified in an Audit (AICPA, Professional Standards, AU sec. 325), in financial statement audits
Published on April 10, 2013
Impact of SAS 112 on Governmental Financial Audits
If you are concerned about how the requirements of the Statement on Auditing Standards (SAS) No. 112, Communicating Internal Control Related Matters Identified in an Audit will affect your governmental financial audits, then you should listen to this GAQC sponsored Conferences
Published on October 28, 2010
Application of SAS 112 in a Single Audit - PDF
Presentation providing SAS 112 background, its impact on Yellow Book financial statement audits, implications on single audits, evaluating control deficiencies, & updated Circular A-133 Illustrative Auditor's Reports
Published on April 30, 2013
Application of SAS 112 in a Single Audit - PPT
Presentation that provides SAS 112 background, its impact on Yellow Book financial statement audits, implications on single audits, evaluating control deficiencies in a single audit, & updated Circular A-133 Illustrative Auditor's Reports
Published on April 30, 2013
GAQC Conference Call Q&A - The Impact of SAS 112 on Governmental Financial Statement Audits
Provided are questions and answers from the GAQC conference call on the impact of SAS 112 on Governmental Financial Statement Audits, held on January 4, 2007
Published on July 25, 2007
GAQC Member Call Presentation on Impact of SAS 112 on Government FS Audits
Includes the requirements of SAS No. 112, how it relates to changes being made in the Yellow Book, and implication on single audits and other compliance audits
Published on August 10, 2011
GAQC Alert No. 62
Over the last year, GAQC has received numerous inquiries about how the guidance in SAS No. 112, paragraphs 325.09 – 325.19, on evaluating control deficiencies could be applied in a single audit when the auditor is communicating deficiencies relating to internal control over compliance...
Published on February 04, 2013
GAQC Alerts Archive
This section provides an archive of GAQC Alerts.
Published on April 23, 2010
GAQC Archived Member Web Events 2010 thru 2006
GAQC member only events are held periodically, at no cost to members, and feature topics to assist you in ensuring governmental audit quality. This is a list of archived events in chronological order for convenience.
Published on October 31, 2012
Archived Member Web Events - AICPA and GAO Auditing Standards
View topics on governmental related auditing standards for archived GAQC member only Web events and conference calls.
Published on December 11, 2012