Audit Practice Tools and Aids

The Governmental Audit Quality Center (GAQC) is committed to helping your firm ensure the quality of its governmental audit practice.  The collection of tools and aids below are designed to do just that. Categories of information include items to assist with your firm’s quality control, a collection of relevant articles, useful web site links, and governance issuances.

Single Audit Practice Aids
This is a collection of Practice Aids developed by the GAQC as well as other tools and resources auditors can refer to in order to enhance single audit quality.

Government Auditing Standards (Yellow Book) Tools and Aids
This is a collection of Practice Aids and tools designed to help auditors maintain or improve the quality of their Yellow Book audit engagements.

For-Profit Compliance Audit Information
This is a summary of the various federal audit and attestation guides applicable to for-profit entities, as well as links to where auditees and auditors can find them.  The summary also includes other information that the GAQC is aware of relating to each federal guide and other pertinent information.  

Useful Web Site Links
This section includes a compilation of Web sites useful to auditors performing governmental audits.