SAS 115 What Changed

Presentation:  Information on changes in internal control communication, control deficiency, material weakness, significant deficiency, deficiencies, documentation requirement, the impact on yellow book and single audits, plus more.
Published on April 27, 2010

GAQC Alert No. 140

Newsletter:  Updated Circular A-133 Report Illustrations Issued to Reflect SAS 115
Published on January 28, 2011

GAQC Alerts Archive

Overview:  This section provides an archive of GAQC Alerts.
Published on April 23, 2010

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

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

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

GAQC Alert No. 136

Newsletter:  HUD Issues New Report Illustrations Reflecting SAS No. 115
Published on January 28, 2011

U.S. Department of Housing and Urban Development (HUD) Report Illustrations - Preclarity Standards

Article:  This page contains examples of the reports issued under the HUD Audit Guide in various circumstances.
Published on April 25, 2013

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

HUD Information GAQC Alerts, Web Events, Links to Illustrative Audit Reports, and Other Resources

Article:  Selection of GAQC Alerts, Web events, and other resources that relate to HUD engagements.
Published on May 23, 2013

GAQC Alert No. 150

Newsletter:  The purpose of this GAQC Alert is to make you aware that the Governmental Audit Quality Center (GAQC) has posted updated Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations (Circular A-133).
Published on November 20, 2012

HUD Archived News Items

Article:  List of archived HUD related news items, resources and articles.
Published on April 29, 2013

GAQC Alert No. 153

Guidance:  The main purpose of this GAQC Alert is to ensure that you are aware of the various single audit resources the Government Audit Quality Center (GAQC) has available to you as you perform your upcoming single audits.
Published on March 20, 2013