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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235 of Circular A –133 and the OMB Circular A – 133 Compliance Supplement ( Compliance Supplement) in lieu of an outdated guide.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Auditing Standards), the auditor should follow current applicable professional standards and guidance in lieu of the outdated or inconsistent standards and guidance in the guide.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.

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AICPA Sends Congress Recommended Legislative Changes to New Partnership Audit Regime

Press Release The AICPA has submitted to Congress a set of recommended legislative changes to the new Partnership Audit Regime enacted as part of the Bipartisan Budget Act of 2015.
Published on November 17, 2017

Assurance Research Advisory Group Peer Review Firm Data

Overview Download a pdf file to learn more about how the AICPA facilitates the voluntary disclosure of anonymized peer review data to research teams who submit an approved proposal.
Published on May 26, 2017

Reviewer Training

Overview On the CPE and Events page, you'll find information on the annual Peer Review Conference, Peer Reviewer Training courses and Peer Review Webcasts.  Save the date for the 2017 Peer Review Conference to be held August 14-16, 2017 in Nashville, Tennessee.
Published on May 26, 2017

Peer Review Training for Ongoing Qualification

CPE Access CPE course information for peer review training.
Published on May 26, 2017

Peer Review - Home

Overview On the home page of the Peer Review Interest Area, you can find links for peer reviewers, CPA firms, the public and information and resources related to peer review.
Published on May 26, 2017

Assurance Research Advisory Group (ARAG) FAQs

FAQ The Assurance Research Advisory Group (ARAG) is a group of practitioners and academics formed in collaboration with the American Accounting Association (AAA).
Published on May 26, 2017

2017 Government Briefs

Issue Brief This page contains the AICPA Government briefs released in 2017.
Published on May 26, 2017

GAQC CPE & Events

Overview Find information about upcoming Center Web events, AICPA Governmental conferences, and links to past Center Web events, Webcasts and calls.
Published on May 26, 2017

Archived 2017 Governmental Audit Quality Center Annual Update Webcast

Presentation These are the pdf version of slides for a GAQC Webcast, GAQC Annual Update, will provide member participants with a summary of the key issues that should be considered as part of planning for the 2017 audit season. Remember that the GAQC membership requirements for CPA firms and State Audit Organizations
Published on May 26, 2017

2017 GAQC Annual Update Webcast

Presentation These are the PowerPoint version of slides for a GAQC Webcast, GAQC Annual Update, will provide member participants with a summary of the key issues that should be considered as part of planning for the 2017 audit season. Remember that the GAQC membership requirements for CPA firms and State Audit Organizations
Published on May 26, 2017

Assurance Research Advisory Group (ARAG)

Overview The Assurance Research Advisory Group is accepting research proposals focused on domestic private company assurance services. Approved proposals receive a research grant of up to $15,000 and, where applicable, access to firm personnel or anonymized firm data gathered by the AICPA Peer Review Program.
Published on May 26, 2017

Women to Watch Awards

Award The Women to Watch awards highlight the accomplishments of women in the profession, and demonstrate to emerging female leaders that success is not out of reach.
Published on May 26, 2017

Categories of Information Table for Ethics Ruling No. 2

FAQ This nonauthoritative table provides examples and supplements Ethics Ruling No. 2 and the definition of confidential client information. The table provides examples of client information that is and is not available to the public as well as other information that is in the member's possession.
Published on May 26, 2017

Regulatory & Compliance Issues

Presentation In this session, Ellen Bruno provides views on legal basics, regulatory oversight, and compliance programs.
Published on May 26, 2017

Building a Personal Financial Services Business

Presentation A slide deck on building a personal financial services business.
Published on May 26, 2017

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