|Whether you are management or the auditor of an entity receiving federal funds subject to a financial statement audit under Government Auditing Standards and a compliance audit under Office of Management and Budget (OMB) Circular A-133, it is critical to understand the requirements and complexities of these types of audits. AICPA publications provide information on recent developments, guidance, practice aids, and illustrative examples for both audits under Government Auditing Standards and Circular A-133 audits including
Also find up-to-date report requirements and comprehensive examples of reports, disclosures, and other required communication.
- audit planning considerations based on Government Accountability Office (GAO) and OMB requirements, including the determination of major programs.
- practical guidance in areas such as internal control, sampling, and compliance auditing.
- compliance audit considerations for auditors performing engagements that include Recovery Act awards.