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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    GAQC Archived Member Web Events By Date

    Webcast View dates for archived GAQC member only web events and conference calls.
    Published on January 30, 2015

    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 January 28, 2015

    Archived Member Web Events - State & Local Accounting Standards

    Presentation View topics for archived GAQC member only Web events and conference calls on state and local government accounting standards.
    Published on January 28, 2015

    Audit Quality Discussion Part II Avoiding Common Deficiencies in Yellow Book and Single Audits - Member Web Event

    Webcast This GAQC archived event focuses on helping you avoid common deficiencies in yellow book and single audits.
    Published on January 28, 2015

    Audit Quality Discussion Part I Avoiding Common Deficiencies in State and Local Government Financial Statement Audits - ...

    Webcast This GAQC archived member web event focuses on helping you avoid common audit deficiencies in state and local government financial statement audits.
    Published on January 28, 2015

    Audit Quality Part I

    Presentation The quality of state and local government financial statement audits is under increasing scrutiny and the AICPA Peer Review Program has identified state and local government financial statement audits as a high-risk area. Accordingly, peer reviewers will likely be increasing their focus on these types of audits to determine if
    Published on January 28, 2015

    Audit Quality Part I

    Presentation The quality of state and local government financial statement audits is under increasing scrutiny and the AICPA Peer Review Program has identified state and local government financial statement audits as a high-risk area. Accordingly, peer reviewers will likely be increasing their focus on these types of audits to determine if
    Published on January 28, 2015

    Audit Quality Part II

    Presentation The quality of yellow book and single audits is under increasing scrutiny.  The AICPA Peer Review Program has focused on this area in the past and that scrutiny will likely continue, especially in light of the upcoming single audit requirement changes coming at the end of this year.  Today’s event
    Published on January 28, 2015

    Audit Quality Part II

    Presentation The quality of yellow book and single audits is under increasing scrutiny.  The AICPA Peer Review Program has focused on this area in the past and that scrutiny will likely continue, especially in light of the upcoming single audit requirement changes coming at the end of this year.  Today’s event
    Published on January 28, 2015

    GAQC Summary of 2015 Compliance Supplement Proposed Revisions

    Quick Reference Guide 2015 OMB Compliance Supplement Summary of Proposed Changes - Table Version
    Published on January 20, 2015

    Peer Review Checklists

    Article Includes various Not-for-Profit and Governmental related Peer Review checklists published by the AICPA and available for your use to help improve audit quality.
    Published on January 12, 2015

    Recovery Act Resource Center - GAQC Tools

    Article This page contains a list of tools being offered by the GAQC, as well as a summary of communications that the Center has issued to member firms regarding the Recovery Act. Some of these tools are open and available to the general public as a public service.
    Published on January 07, 2015

    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 January 07, 2015

    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 January 05, 2015

    AICPA - Archived Member Web Events - Other Governmental, Not-for-Profit, and For-Profit Topics

    Article View archived GAQC member only Web events and conference calls on Other Governmental Related Topics.
    Published on December 15, 2014

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