Governmental Audit Quality Center Resources 


    To help CPAs meet the challenges of performing quality audits in the unique and complex governmental auditing arena, the Center has assembled a wide variety of resources and tools, including:           

    Additional Resources 

    State and Local Governments - Audit and Accounting Guide 
    • This Guide is designed to provide guidance to auditors who are either new to, or experienced with state and local governmental accounting and auditing.  

    State and Local Governmental Developments – Audit Risk Alert
    • Developed for the auditor who needs to know what risks and issues are present when it comes to auditing the financial statements of state and local governments. 

    To view more helpful publications supported by the GAQC, access a summary of governmental audit and accounting publications or to purchase publications go to the AICPA store.

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    Recovery Act Resource Center

    Overview This GAQC Resource Center is intended to provide members with a “one-stop” repository location to more easily locate various GAQC Recovery Act communications, other related GAQC tools and resources, and links to other Web sites that may provide information to assist auditors going forward.
    Published on October 09, 2014

    Program-Specific Audits Under Circular A-133

    Overview This section provides information related to Program-Specific Audits Under OMB Circular A-133.
    Published on October 09, 2014

    Marketing Toolkit for Member Firms

    Overview This Marketing Toolkit has been designed to provide you with a set of valuable resources and tools that you can use to promote the benefits of your governmental and/or not-for-profit organizations audit services and your membership in the AICPA Governmental Audit Quality Center to your staff, clients, and your community.
    Published on October 09, 2014

    HUD Information HUD Consolidated Audit Guide

    Article Describes the purpose of the HUD Consolidated Audit Guide and references to revised chapters.
    Published on October 03, 2014

    GASB Matters

    Tools The GAQC Center has assembled a wide variety of Governmental accounting standards board (GASB) resources and tools to help CPAs meet the challenges of performing quality audits in the unique and complex governmental auditing arena.
    Published on October 01, 2014

    Archived Member Web Events - OMB Circular A-133 Audits

    Audio View topics for archived GAQC member only Web events and conference calls on OMB Circular A-133 (Single Audits) topics.
    Published on September 29, 2014

    Archived Member Web Events

    Webcast View topics for archived GAQC member only Web events and conference calls. GAQC member only events are held periodically and feature topics to assist you in ensuring governmental audit quality.
    Published on September 29, 2014

    Uniform Guidance for Federal Awards The New Cost Principles, Time and Effort Reporting, Procurement and Other Administra...

    Webcast This GAQC archived Web event is intended to provide auditors and auditees with an understanding of some of the key changes to the cost principles and certain other administrative requirements that will result upon the effective date of the OMB Uniform Guidance for Federal Awards.
    Published on September 26, 2014

    Uniform Guidance for Federal Awards The New Cost Principles, Time and Effort Reporting, Procurement and Other Administra...

    Presentation Uniform Guidance for Federal Awards: The New Cost Principles, Time and Effort Reporting, Procurement and Other Administrative Requirements This GAQC archived Web event is intended to provide auditors and auditees with an understanding of some of the key changes to the cost principles and certain other administrative requirements
    Published on September 26, 2014

    Single Audit Practice Aids For Members Only

    Checklist The AICPA’s GAQC launched a series of task forces to address deficiencies that were noted in a June 2007 federal study on the quality of audits performed under Circular A-133. The study results are detailed in a report titled, Report on National Single Audit Sampling Project.
    Published on September 18, 2014

    Audit Practice Tools and Aids

    Checklist A collection of tools and aids to help your firm ensure the quality of its governmental audit practice.
    Published on September 17, 2014

    Illustrative Auditors Reports

    Overview 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 .
    Published on August 11, 2014

    Illustrative Auditors Reports State and Local Government

    Sample Report These five illustrative auditor's reports are excerpts from Chapter 14 of the AICPA Audit and Accounting Guide, State and Local Governments (SLG Guide).  The illustrations include various examples of financial statement audit reports for a state or local government when the audit is being performed only under AICPA generally accepted
    Published on August 11, 2014

    Illustrative Program Specific Circular A133 Reports 2014

    Sample Report These illustrative reports are examples from chapter 14 of the AICPA Audit Guide, Government Auditing Standards and Circular A-133 Audits of the reports issued under OMB Circular A-133 for a program-specific audit.
    Published on August 11, 2014

    Illustrative Auditors Reports Government Auditing Standards 2014

    Sample Report These illustrative reports are excerpts from Appendix A of Chapter 4 of the 2014 edition of the AICPA Audit Guide, Government Auditing Standards and Circular A-133 Audits (GAS/A133 Guide).  The illustrative reports included here represent only a portion of the reports from Chapter 4 of the GAS/A133 Guide.  Purchase the
    Published on August 11, 2014

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