Browse

By Industry


By Area of Interest


By Date


By Document Type


By Topic


Member Only Content

Availability of Program-Specific Audit Guides 

In many cases, a federal agency's Office of Inspector General will have issued a program-specific audit guide that provides guidance on internal control, compliance requirements, suggested audit procedures, and audit reporting requirements for a particular federal program. The auditor should contact the Office of Inspector General of the federal agency to determine whether such a guide is available and current. When a current program-specific audit guide is available, the auditor should follow Government Auditing Standards and the guide when performing a program-specific audit. However, if there have been significant changes made to a program’s compliance requirements and the related program-specific audit guide has not been updated with regard to the changes, the auditor should follow section 235 of Circular A –133 and the OMB Circular A – 133 Compliance Supplement ( Compliance Supplement) in lieu of an outdated guide. If a guide is current with regard to a program's compliance requirements but has not been updated to conform to current authoritative auditing standards and requirements, such as current revisions of generally accepted auditing standards (GAAS) or ( Government Auditing Standards), the auditor should follow current applicable professional standards and guidance in lieu of the outdated or inconsistent standards and guidance in the guide.

When a program-specific audit guide is not available, the auditee and the auditor have basically the same responsibilities for the federal program as they have for an audit of a major program in a single audit.

Copyright © 2004 by the American Institute of Certified Public Accountants, Inc., New York, New York.

Open Hide documents in this section

Page  1 2 3 4 5 >> 
Showing results 1 - 15 of 16391
Order by:


Tax

Overview AICPA is committed to promoting CPAs as the most trusted professional and premier provider of tax services. We offer information and resources related to tax return planning, preparation, examination and representation, with practices tools to assist with navigating IRS, tax practice quality control and management, as well as guidance and
Published on June 24, 2016

AICPA Member Discount Program

Article The AICPA offers discounts on products and services from premium brands to its members.
Published on June 24, 2016

AICPA Firm-Based Retirement Resources

Article The AICPA offers members firm-based retirement options and resources.
Published on June 24, 2016

Archived Peer Review Standards

Professional Standards On this page, you'll find archives of the Peer Review Standards, Interpretations, Guidance and a summary of Peer Review.
Published on June 24, 2016

Peer Review Standards Interpretations - Section 2000

Professional Standards Interpretations of the AICPA Standards for Performing and Reporting on Peer Reviews (sec. 1000) are developed in open meetings by the AICPA Peer Review Board for peer reviews of firms enrolled in the AICPA Peer Review Program. Interpretations need not be exposed for comment and are not the subject of
Published on June 24, 2016

Peer Review Standards - Section 1000

Professional Standards The May 2016 Peer Review Standards provide information on administering, planning, performing, reporting on and the acceptance of peer reviews of CPA firms (and individuals) enrolled in the AICPA Peer Review Program.
Published on June 24, 2016

Peer Review Standards - Section 1000

Professional Standards The Peer Review Standards provide information on administering, planning, performing, reporting on and the acceptance of peer reviews of CPA firms (and individuals) enrolled in the AICPA Peer Review Program.
Published on June 24, 2016

Peer Review Standards Interpretations - Section 2000

Professional Standards Interpretations of the AICPA Standards for Performing and Reporting on Peer Reviews are developed in open meetings by the AICPA Peer Review Board for peer reviews of firms enrolled in the AICPA Peer Review Program. Interpretations need not be exposed for comment and are not the subject of public hearings.
Published on June 24, 2016

The Edge Newsletter Archived Articles 2013

Newsletter The Edge Newsletter, is dedicated to providing tips and tools of interest to young professionals, including articles on building career resiliency, networking for success, and de-prioritizing the immediate to focus on the important.
Published on June 24, 2016

The Edge Newsletter Archived Articles 2014

Newsletter The Edge newsletter, is dedicated to providing tips and tools of interest to young professionals, including articles on building career resiliency, networking for success, and de-prioritizing the immediate to focus on the important.
Published on June 24, 2016

The Edge Newsletter Archived Articles 2015

Article 2015 Young CPA Edge Newsletter article archive.
Published on June 24, 2016

Tax CPE & Learning

Overview The AICPA Tax Section schedules webcasts and events that focus on many current tax issues that impact tax practices and business and industry members. This page provides registration links and other information on upcoming learning opportunities.
Published on June 24, 2016

Statements on Standards for Tax Services

Overview AICPA's Statements on Standards for Tax Services (SSTSs) are enforceable tax practice standards for members of the AICPA. These standards apply to all members regardless of the jurisdictions in which they practice and the types of taxes with respect to which they are providing service.  This page includes the full
Published on June 24, 2016

For Peer Reviewers

Article Helpful information for those interested in peer review, new peer reviewers or experienced peer reviewers. QCM and CPE Materials provides information, forms and practice aids for you, whether you are a peer reviewer or a developer of QCM or CPE materials.
Published on June 24, 2016

Not-for-Profit

Overview The Not-for-Profit Section of AICPA is a community for not-for-profit professionals and their business advisors.
Published on June 24, 2016

Page  1 2 3 4 5 >> 
Showing results 1 – 15 of 16391
Show Results per page
Copyright © 2006-2016 American Institute of CPAs.