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235 of Circular A –133 and the OMB Circular A – 133 Compliance Supplement ( Compliance Supplement) in lieu of an outdated guide.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Auditing Standards), the auditor should follow current applicable professional standards and guidance in lieu of the outdated or inconsistent standards and guidance in the guide.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

CPE Live Web Events for CPAs

Home CPE for CPAs right at your desktop! Benefit from web-based continuing professional education programs for certified public accountants. Learn from the profession's leading accounting and finance experts at the top of their professional discipline.
Published on April 22, 2017

System and Organization Controls SOC Suite of Services

Overview System and Organization Controls (SOC) reporting is a suite of service offerings CPAs may provide in connection with system-level controls of a service organization or entity-level controls of other organizations.
Published on April 22, 2017

SOC for Cybersecurity

Article CPAs provide cybersecurity examination services under a variety of generally accepted professional standards and approaches.
Published on April 22, 2017

SOC For Service Organizations News

Article Read articles and other media regarding what CPAs need to know about SOC reporting, tips on starting a SOC practice, as well as other valuable information.
Published on April 22, 2017

SOC for Service Organizations Toolkit for Service Organizations

Toolkit SOC for Service Organizations reports are designed to help service organizations, entities that process information or handle business transactions on behalf of its customers, build trust and confidence in their service delivery and c
Published on April 21, 2017

SOC 2 Additional Subject Matter

Article Learn about additional considerations when a service organization requests that the service auditor’s report address either criteria in addition to the applicable trust services criteria or additional subject matter related to the service organization’s services using additional suitable criteria related to that subject matter, or both.
Published on April 21, 2017

SOC for Service Organizations Toolkit for Firms

Article Many CPA firms are developing niche practices performing SOC for service organizations engagements, which represent an excellent practice development opportunity in response to marketplace demands. Serv
Published on April 21, 2017

SOC for Service Organizations Information for Service Organizations

Overview SOC for Service Organizations reports are designed to help service organizations that provide services to other entities, build trust and confidence in the service performed and controls related to
Published on April 21, 2017

SOC for Service Organizations Information for Users and User Entities

Article Many companies function more efficiently and profitably by outsourcing tasks or entire functions to service organizations that have the personnel, expertise, equipment, or technology to accomplish these tasks or functi
Published on April 21, 2017

SOC for Service Organizations Logos

Article SOC 1, SOC 2 and SOC 3 and the associated logos are trademarks, service marks and certification marks of the American Institute of Certified Public Accountants (AICPA), which
Published on April 21, 2017

SOC for Service Organizations Information for CPAS

Overview SOC for Service Organizations include 3 different examination engagements (SOC 1®, SOC 2®and SOC 3®) that involve reporting on controls at a service organization.
Published on April 21, 2017

Financial Reporting Center (FRC)

Home The Financial Reporting Center helps CPAs meet the challenges of providing high quality financial reporting. Whether you are a financial statement preparer or a member in public practice, this center provides resources for the entire financial reporting process providing you the information you need to know when you need it.
Published on April 21, 2017

Audit and Attest

Article Accounting & Financial Reporting Industry Insights Audit & Attest
Published on April 21, 2017

SOC 3 SOC for Service Organizations Trust Services Criteria for General Use Report

Article Trust Services Report for Service Organizations These reports are designed to meet the needs of users who need assurance about the controls at a service organization relevant to security, availability, processing integrity confi
Published on April 21, 2017

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