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Governmental auditing

About this topic

Based on the AICPA Competency Framework: Governmental Auditing, these learning resources are designed to help CPAs understand the knowledge and skills necessary to perform high-quality Single Audits, Yellow Book audits, and audits of state and local government financial statements. Resources include the most up-to-date information on the Uniform Guidance and recent GASB statements including GASB Statement No. 68 and GASB Statement No. 72.

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Be strategic when awarding raises and promotions

Having a solid review and reward process is a way to develop a sustainable and effective workforce. This article provides advice for a successful review period.

Article Driving performance Advanced

Federal Agency Requests for Auditor Certifications

This article reminds auditors to not sign a certification statement stating that the entity has appropriate controls or financial systems to administer federal...

Article Internal control Foundational

Millennial women: How to woo a new generation of employees

Millennial women make ideal employees. Read this article to learn what is needed to recruit and retain this demographic of the workforce.

Article Team building Foundational

Go ahead, take the stage

This article presents dozens of tips to help CPAs shine in the public speaking spotlight.

Article Communication Intermediate

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Describes 10 principles firms can apply toward building a winning team, from the viewpoint of a businessman and former Navy SEAL.

Article Human capital Foundational

How to Be a Collaborator

How can you come off as the collaborator? This blog post shares four ways to inspire collaboration or collaborative leadership.

Article Collaboration & partnering Foundational

A Strong Professional Network is an Invaluable Resource

Building strategic alliances is one key outcome of a strong, trustworthy professional network. This blog post discusses the importance of building strong networks.

Article Collaboration & partnering Foundational

The invisible elephant and the pyramid treasure

A transpersonal leader fully considers the needs of all stakeholders rather than their own ego. This report explores the steps to transpersonal leadership.

Report Motivating & inspiring Advanced

AICPA Code of Professional Conduct

The AICPA Code of Professional Conduct provides guidance and rules to all members in the performance of their professional responsibilities.

Tool Ethics, integrity & professionalism

Government Auditing Standards, December 2011 Revision

The professional standards and guidance contained in the Government Auditing Standards provide a framework for conducting high quality audits with competence,...

Article Yellow Book Foundational

Why Audit Quality is Important for Auditees?

This article discusses why auditees should be concerned about audit quality, including the importance of having a quality audit.

Article Auditee considerations Intermediate

Invigorate the Focus on Quality Toolkit

This toolkit contains resources to help invigorate the focus on quality in your practice

Tool Firm operations Foundational