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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Auditee Practice Aids The Schedule of Expenditures of Federal Awards

Practice Aid GAQC Auditee Practice Aids:  The Schedule of Expenditures of Federal Awards With Uniform Guidance Updates PDF Version
Published on January 12, 2017

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 January 12, 2017

Working Paper Documentation Illustration Practice Aid

Practice Aid This practice aid is intended to help auditors document the results of testing while meeting the requirements of AU-C section 230, Audit Documentation.  This workpaper is only intended to illustrate auditor documentation for a dual-purpose test of compliance and internal control over compliance for several compliance requirements.  Auditors may refer
Published on January 12, 2017

Auditee Practice Aids The Schedule of Expenditures of Federal Awards

Practice Aid GAQC Auditor Practice Aids:  The Schedule of Expenditures of Federal Awards With Uniform Guidance Updates PDF Version
Published on January 12, 2017

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 January 10, 2017

Archived Member Web Events

Webcast View topics for archived GAQC member only Web events and conference calls. GAQC member only events are held periodically and feature topics to assist you in ensuring governmental audit quality.
Published on January 10, 2017

Archived Member Web Events - Single 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 06, 2017

HUD Update For Profit Entities Subject to HUD Consolidated Audit Guide - Member Web Event

Article This GAQC event is intended to provide an update on U.S. Department of Housing and Urban Development (HUD) activities related to for-profit entities audited under the HUD Consolidated Audit Guide (HUD Guide). If your practice includes audits of for-profit multifamily housing projects and/or lenders that are subject to the HUD
Published on January 06, 2017

For Profit HUD Update GAQC Web Event Slides

Presentation This GAQC event is intended to provide an update on U.S. Department of Housing and Urban Development (HUD) activities related to for-profit entities audited under the HUD Consolidated Audit Guide (HUD Guide). If your practice includes audits of for-profit multifamily housing projects and/or lenders that are subject to the HUD
Published on January 06, 2017

HUD For Profit Update GAQC Web Event

Presentation This GAQC event is intended to provide an update on U.S. Department of Housing and Urban Development (HUD) activities related to for-profit entities audited under the HUD Consolidated Audit Guide (HUD Guide). If your practice includes audits of for-profit multifamily housing projects and/or lenders that are subject to the HUD
Published on January 06, 2017

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 December 19, 2016

Key Sections of the Uniform Guidance

Article Information about the U.S. Office of Management and Budget (OMB) issued Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
Published on December 16, 2016

Understanding the Uniform Guidance Effective Dates

Presentation PPT presentation on Understanding the Uniform Guidance Effective Dates. These slides have been excerpted from a GAQC Web event and are intended to help eliminate confusion around the effective dates of the Uniform Guidance
Published on December 15, 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 December 02, 2016

Audit Practice Tools and Aids

Checklist A collection of tools and aids to help your firm ensure the quality of its governmental audit practice.
Published on December 02, 2016

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State and Local Governments - Audit and Accounting Guide

This 2016 publication offers how-to guidance on planning, performing and reporting audit engagements. Fully revised to address accounting and auditing considerations for investments and certain equity interests as a result of GASB Statement No. 72.



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