Audit Quality Issue Basis of Accounting
This article discusses entities that have been preparing their financial statements on the basis of accounting that is used to report and claim expenditures from the awarding agency (the award basis). Some auditors have been issuing unqualified reports on these financial statements in error.
Published on April 07, 2011
Considerations of a Governments Ability to Continue as a Going Concern
The consideration of an entity’s ability to continue as a going concern is required in every audit performed under generally accepted auditing standards (GAAS) and is an especially important consideration in the current state of the economy. This article discusses unique considerations for governmental entities.
Published on July 06, 2011
GAQC Alert No. 127
The purpose of this GAQC Alert is to inform members about recent news out of the U.S. Office of Management and Budget (OMB) regarding the applicability of the single audit to Build America Bonds.
Published on November 20, 2012
GAQC Alert No. 114
An important part of maintaining or improving your governmental audit quality is staying up-to-date. The purpose of this GAQC Alert is to provide member firms with information on upcoming continuing professional education (CPE) opportunities that will enhance your knowledge.
Published on August 23, 2011
GAQC Alert No. 204
Register for Web Event on Cash, Modified Cash, and Regulatory Basis Financial Statements of Governments and NPOs
Published on October 23, 2012
GAQC Alert No. 222
GAQC Comments on Single Audit Revisions; Guidance Issued for 2013 Clearinghouse Filings; HUD Revises Chapter 1 of the HUD Guide; and Upcoming AICPA Conferences
Published on June 05, 2013
GAQC Alert No. 160
The purpose of this GAQC Alert is to provide you with important dates and information about the Governmental Audit Quality Center's (GAQC) schedule of member Web events through May 2011.
Published on November 19, 2012
Results per page