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    Audit Quality Monitoring by Cognizant Agencies

    Article OMB Circular A-133 requires that cognizant agencies for audit conduct or obtain quality control reviews of selected single audits. This section includes descriptions of these efforts, including desk reviews and quality control reviews (QCRs
    Published on December 30, 2010

    Gaining a Strong Foundation in General FS Audit Sampling Member Call

    Presentation The purpose of this archived call is to help members better understand the foundational aspects of sampling in a financial statement audit environment
    Published on October 01, 2013

    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 July 23, 2013

    AICPAs New Guidance on Sampling in a Single Audit Environment Member Conference Call

    Presentation The purpose of this call is to further enhance your knowledge about the new Chapter in the 2009 GAS A-133 Guide. This archived call will build on some of the fundamentals covered in Part I of the GAQC Sampling Call Series.
    Published on August 22, 2011

    Audit of Group Financial Statements for State & Local Governments

    Presentation The purpose of this archived GAQC Webcast is to help participants understand the new requirements and guidance for group audits contained in Statement on Auditing Standards (SAS) No. 122, Statements on Auditing Standards: Clarification and Recodification, (i.e., AU-C, Special Considerations—Audits of Group Financial Statements (Including the...
    Published on December 12, 2011

    Governmental Audit and Accounting Publications

    Article The AICPA provides numerous publications that are aimed at assisting governmental and not-for-profit accounting and auditing professionals, many of which are listed below. The full listing of AICPA materials is available through CPA2Biz.
    Published on July 15, 2013

    GAQC Alert No. 167

    Newsletter Audit Resources, Annual Webcast, Upcoming Events, and Member Dues
    Published on March 31, 2014

    GAQC Alert No. 201

    Newsletter Audit the HHS Head Start Program? Register for 10-11-12 HHS/GAQC Web Event to Learn Important Information
    Published on September 27, 2012

    Audit of Group Financial Statements for State & Local Governments

    Article Slides for the Part II of the GAQC Web Event: The New GASB Pension Standards - An Auditor's Perspective.
    Published on February 28, 2013

    Single Audit Fundamentals - A Four Part Series Member Web Event

    Presentation Single Audits are complex engagements with a number of unusual audit requirements. This four part series of web events is intended to focus in on the fundamentals of single audits and...
    Published on February 19, 2014

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