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 

Government Auditing Standards and Single Audits - Audit Guide 
  • This guide is an indispensable resource for auditors performing audits of financial statements in accordance with Government Auditing Standards (Yellow Book) and OMB compliance audits. Fully updated for the new OMB Uniform Guidance.  

State and Local Governments - Audit and Accounting Guide 
  • Includes significant new guidance on accounting for and auditing fair value measurements, as well as updates for various other new governmental accounting standards.

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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GAQC Uniform Guidance Resources

Tools Information on the new U.S. Office of Management and Budget (OMB) issued Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance or Uniform Guidance for Federal Awards).  The Uniform Guidance supersedes and streamlines requirements from eight different grant circulars into one set of guidance contained in
Published on July 26, 2016

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 July 21, 2016

Illustrative Uniform Guidance Reports 2016

Sample Report The illustrations include a sampling of various example reports contained in the AICPA Audit Guide, Government Auditing Standards and Single Audits to meet the reporting requirements of the Uniform Guidance for compliance for each major program and internal control over compliance.  Purchase the 2016 edition of the guide for the
Published on July 21, 2016

Illustrative Program Specific Uniform Guidance Reports 2016

Sample Report These example reports are excerpts from chapter 14 of the AICPA Guide, Government Auditing Standards and Single Audits.  The report examples are for use when performing program-specific audits under Uniform Guidance.
Published on July 21, 2016

Illustrative Government Auditing Standards Reports 2016

Sample Report The illustrations include a financial statement audit report example for a state or local government and one for a not-for-profit organization where the audit is being performed under both the AICPA generally accepted auditing standards and Government Auditing Standards.  Additionally, the illustrations include various examples of the reports issued to
Published on July 21, 2016

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 July 19, 2016

HUD Archived News Items

Article List of archived HUD related news items, resources and articles.
Published on July 19, 2016

HUD Information AICPA HUD Related CPE

Article CPE resources offered by the AICPA related to HUD audits.
Published on July 19, 2016

HUD Information HUD Consolidated Audit Guide

Article Describes the purpose of the HUD Consolidated Audit Guide and references to revised chapters.
Published on July 19, 2016

HUD Information News

Article This site contains news items relevant to auditors of HUD engagements.
Published on July 19, 2016

HUD Information

Overview Information about HUD including background information, helpful sites, contact information and an audit guide.
Published on July 19, 2016

Auditee Resource Center

Overview The GAQC recognizes that auditors are ultimately responsible for providing high quality audit services but procurers of audit services also play a key role in the audit process and are an important factor in the audit quality equation. The GAQC is providing this Auditee Resource Center to assist auditees.
Published on July 19, 2016

Useful Web Site Links

Link This section includes a compilation of Web sites useful to auditors performing governmental audits.
Published on July 19, 2016

Governmental Audit and Accounting Publications

Article The AICPA provides numerous publications that are aimed at assisting governmental and not-for-profit accounting and auditing professionals, many of which are listed below. The full listing of AICPA materials is available through CPA2Biz.
Published on July 19, 2016

Single Audit Tools, Practice Aids, and Other Resources for Auditees

Article Resources made available by the GAQC to assist auditees in understanding the audit process and being better prepared for annual audit requirements.
Published on July 18, 2016

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AICPA Peer Review Must-Select Industry Update: Governmental--Government Auditing Standards

In this CPE course, familiarize yourself with recent changes in peer review guidance related to engagements performed in accordance with Government Auditing Standards.



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