GASBs New and Upcoming Standards
The purpose of this GAQC Member Web event titled, GASB's New and Upcoming Standards, is provide you with what you need to know about recently issued or newly effective GASB standards and pronouncements for your upcoming engagements
Published on September 14, 2012
Pension Standards Part I
Slides (in PDF) for the GAQC Web Event, An Overview of The New GASB Pension Accounting Standards: Part I
Published on February 05, 2013
Pension Standards - An Auditors Perspective Part II
Slides for the Part II of the GAQC Web Event: The New GASB Pension Standards - An Auditor's Perspective
Published on February 28, 2013
Government Auditing Standards Report Illustrations
This page contains examples of the reports issued under GAAS and Government Auditing Standards in various circumstances
Published on September 16, 2013
Updated Clarity Illustrative Reports - Government Auditing Standards, OMB Circular A-133, U.S. Housing and Urban Develop...
This section contains information on illustrative auditor's reports for engagements performed under Government Auditing Standards, the HUD Audit Guide and OMB Circular A-133 . All have been updated for the clarity auditing standards and the 2011 Government Auditing Standards. Auditors should exercise professional judgment...
Published on July 01, 2013
Implementing the Risk Assessment Standards in a State or Local Government Financial Statement Audit Conferences
The purpose of this archived call is to provide you with more industry-specific guidance on implementing the risk assessment standards. The call includes a review of the overall objectives of the new standards, focusing on what is actually changing as opposed to what is simply being ""re-explained
Published on May 22, 2008
The New GASB Pension Standards-An Auditors Perspective Part II
...event is part of a two-part Web event series which is intended to provide key information to both auditors and financial statement preparers on the new Governmental Accounting Standards Board (GASB) pension standards for governmental plans and participating governmental employers. This event
Published on March 05, 2013
New GASB Fund Balance Standard Now is the Time to Begin Talking to Your Clients
This archived Governmental Audit Quality Center (GAQC) member-only conference call titled, New GASB Fund Balance Standard: Now is the Time to Begin Talking to Your Clients, is intended for our members firms that perform state and local government financial statement audits
Published on June 24, 2009
The New Standards on Quality Control and Practical Implementation Tips - Member Conference Call
Archived Governmental Audit Quality Center member conference call titled, The New Standards on Quality Control and Practical Implementation Tips, presented by an AICPA staff member that was actively involved in the development of new standards on quality control and a partner...
Published on August 23, 2011
The GASBs Pension Standards Part I Considerations for Cost-Sharing Plans, Participating Employers Member Web Event
This GAQC archived Web event on the GASB’s Pension Standards is intended to provide key information to financial statement preparers (both plans and employers), as well as their auditors, on the nuances of issues related to cost-sharing multiple...
Published on May 20, 2014