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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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 March 21, 2017

GASB 75 OPEB Implementation Accounting and Auditing Considerations

Presentation PPT version of presentation for GAQC Web Event titled, GASB 75 OPEB Implementation: Accounting and Auditing Considerations. This archived Web event will provide a discussion of implementation issues surrounding GASB Statement No. 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions.
Published on March 21, 2017

GASB 75 OPEB Implementation Accounting and Auditing Considerations

Presentation PDF version of GAQC Web Event presentation titled, GASB 75 OPEB Implementation: Accounting and Auditing Considerations.  This archived Web event will provide a discussion of implementation issues surrounding GASB Statement No. 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions.
Published on March 21, 2017

Developing and Reporting Audit Findings

Webcast PowerPoint slides for a GAQC Archived Web Event titled, Developing and Reporting Audit Findings. This archived Web event will provides important information about reporting audit findings performed under Government Auditing Standards and the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards at 2 CFR 200 (Uniform Guidance).
Published on March 21, 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 March 20, 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 March 20, 2017

Archived Member Web Events - State & Local Accounting Standards

Presentation View topics for archived GAQC member only Web events and conference calls on state and local government accounting standards.
Published on March 20, 2017

Developing and Reporting Audit Findings Member Web Event

Webcast This archived Web event will provides important information about reporting audit findings performed under Government Auditing Standards and the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards at 2 CFR 200 (Uniform Guidance).
Published on March 20, 2017

GASB 75 OPEB Implementation Accounting and Auditing Considerations Member Web Event

Webcast This GAQC archived Web event will provide a discussion of implementation issues surrounding GASB Statement No. 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions.
Published on March 20, 2017

Developing and Reporting Audit Findings Member Web Event

Article PDF version of the GAQC archived event titled, Developing and Reporting Audit Findings. This archived Web event will provides important information about reporting audit findings performed under Government Auditing Standards and the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards at 2 CFR 200 (Uniform Guidance).
Published on March 20, 2017

Uniform Guidance Challenging Compliance Areas

Presentation This archived web event will provide auditors with information on some of the more challenging compliance areas that auditors test when performing a single audit under the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards at 2 CFR 200 (Uniform Guidance).
Published on March 07, 2017

GAQC Web Event UG Challenging Compliance Areas

Presentation This archived web event will provide auditors with information on some of the more challenging compliance areas that auditors test when performing a single audit under the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards at 2 CFR 200 (Uniform Guidance).
Published on March 07, 2017

Uniform Guidance Challenging Compliance Areas - Member Web Event

Presentation This archived web event will provide auditors with information on some of the more challenging compliance areas that auditors test when performing a single audit under the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards at 2 CFR 200 (Uniform Guidance).
Published on March 02, 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 February 14, 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 February 10, 2017

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