Auditee Resource Center

Welcome to the AICPA Governmental Audit Quality Center (GAQC) Auditee Resource Center.  While the GAQC is a voluntary membership center intended primarily to assist CPA firms and state audit organizations (SAOs) in improving their audit quality, this section of the GAQC Web site is intended for procurers of audit services (i.e., auditees).   Information found in this section of the site relates to auditees that are required to undergo audits performed under Government Auditing Standards (also referred to as the Yellow Book).  Those audits include financial statement audits of governments and not-for-profits (NPOs); Yellow Book audits; and compliance audits including audits performed under Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) (also referred to as single audits), Department of Housing and Urban Development (HUD) audits, and other compliance audits of for-profit entities.

Why a Focus on Auditees?

While auditors are ultimately responsible for providing high quality audit services, the GAQC recognizes that auditees play a key role in the audit process and are an important factor in the audit quality equation.  Well informed auditees with strong governance structures increase the likelihood of high quality audits and more efficient audits. Why?  Experience has shown that these auditees generally spend more time considering the qualifications of a potential auditor during the hiring process and evaluating the reasonableness of an auditor’s anticipated hours in relation to the proposed fee based on the work to be performed.  Further, these auditees have a stronger understanding about the audit requirements that apply to them; are better prepared for their audits; and more clearly understand their role in the audit process.  It is for all of these reasons that the GAQC is providing this Auditee Resource Center.

What is Included in the Auditee Resource Center?

 The Auditee Resource Center includes information, tools, practice aids, and other resources that should be of interest and benefit to auditees.  Additionally, everything available in the Auditee Resource Center is open to the public.  Some of the information included here includes resources that the GAQC also makes available to its auditor members.  Further, other auditee-specific resources have been developed and posted here and more will be added on a go-forward basis.  The following are among the items included in the Auditee Resource Center:
  • Audit Tools, Practice Aids, and Other Resources. This robust section of the Auditee Resource Center includes links to a number of resources available to auditees that relate to single audits, Yellow Book audits, other compliance audits, and financial statement audits of governments and NPOs.  Resources include practice aids, archived GAQC Web events, GAQC Alerts, and more.
  • AICPA Audit and Accounting Guides and Other Publications.  The AICPA publishes audit and accounting guides for a variety of industries, including NPOs, state and local governments, and recipients of federal awards. Much of the guidance in these guides is relevant to auditors, as well as auditees. There are also other publications that may be of interest to auditees, such as toolkits for audit committees of governments and NPOs.  Links to how auditees can obtain these publications are found in this section.

Determine If Your Auditor is a GAQC Member

GAQC members demonstrate their commitment to audit quality by agreeing to adhere to certain membership requirements that are designed to promote quality practices. 

Are you curious about whether your auditor is a member?  If so, it is easy to find out.  Click here to access the member listings for both member firms and SAOs. 

Alternatively, if you are in the process of looking for an auditor, these member listings will provide you will members whose main offices may be in your area.