Application of SAS 112 in a Single Audit
Presentation:
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
Conference:
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:
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:
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 Member Call Presentation on Impact of SAS 112 on Government FS Audits
Presentation:
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 Conference Call Q&A - The Impact of SAS 112 on Governmental Financial Statement Audits
FAQ:
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 Alert No. 62
Newsletter:
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
Overview:
This section provides an archive of GAQC Alerts.
Published on April 23, 2010
GAQC Archived Member Web Events 2010 thru 2006
Webcast:
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
Presentation:
View topics on governmental related auditing standards for archived GAQC member only Web events and conference calls.
Published on December 11, 2012
GAQC Alert No. 92
Newsletter:
GAQC members should be aware that the AICPA Auditing Standards Board (ASB) recently issued Statement on Auditing Standards (SAS) No. 115
Published on December 13, 2012
Draft Example B - Independent Auditors Report on Internal control
Report:
A draft of the HUD issued internal control illustrative auditor's reports with updated SAS No. 112 terminology. In the example, significant deficiencies are noted but there are no material weaknesses
Published on April 27, 2010
Example B1 - Independent Auditors Report on Internal control
Report:
A draft of the HUD issued internal control illustrative auditor's reports with updated SAS No. 112 terminology. In the example, no material weaknesses and no significant deficiencies are noted
Published on April 27, 2010
GAQC Alert No. 132
Newsletter:
With the issuance of the American Recovery and Reinvestment Act of 2009 (Recovery Act), the Office of Management and Budget (OMB) has encouraged auditors to early communicate deficiencies in internal control.
Published on December 13, 2012
GAQC Alert No. 140
Newsletter:
Updated Circular A-133 Report Illustrations Issued to Reflect SAS 115
Published on January 28, 2011