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Technical

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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Government Auditing Standards and Single Audits - Audit Guide

Provides up-to-date information and expert guidance on single audits and Uniform Guidance compliance audit requirements.

Publication Single audit requirements Intermediate

State and Local Governments - Audit and Accounting Guide

Updated for 2019, this authoritative guide offers complete coverage of audit and accounting considerations critical for both preparers and auditors.

Publication GASB accounting requirements Intermediate

Governmental Accounting and Auditing Update

Covers the latest accounting and auditing developments affecting governments and not-forprofits

Course – Textbook,   Course – Online Single audit requirements Intermediate

Advanced Topics in a Single Audit

Enhance your knowledge and test in your ability to plan, perform and evaluate single audits in accordance with the requirements of the Uniform Guidance.

Course – Textbook,   Course – Online Single audit requirements Advanced

Applying the Uniform Guidance in Your Single Audits

Gain knowledge regarding performing a compliance audit under the Uniform Guidance, including the responsibilities of both the auditee and auditor.

Course – Online,   Course – Textbook Single audit requirements Intermediate

Annual Update: Top Governmental and Not-for-Profit Accounting and Auditing Issues Facing CPAs

Provides a review of the top accounting and auditing issues faced by preparers of governmental and not-for-profit financial statements and their auditors based on...

Course – Textbook,   Course – Online Auditor independence Intermediate

Fundamentals of Governmental Accounting and Reporting

Featuring real-life examples of CAFR, financial statements and updates of recent GASB standards, this course offers underlying concepts and shows you how they are...

Course – Textbook,   Course – Online GASB accounting requirements Intermediate

Governmental and Not-for-Profit Annual Update

Featuring interactive case studies on leases and current GASB projects, this self-study course covers the latest accounting and auditing developments affecting...

Course – Online,   Course – Textbook GASB accounting requirements Intermediate

Audit Sampling: Audit Guide

Introduces statistical and nonstatistical sampling approaches, and features case studies illustrating the use of different sampling methods, including classical...

Publication Sampling Intermediate

AICPA Peer Review Must-Select Industry Update: Governmental Auditing Standards

Familiarize yourself with recent changes in peer review guidance.

Course – Online Single audit Foundational

Intermediate Single Audit Certificate Exam

Complete this exam to demonstrate your ability to plan and perform single audits in accordance with the requirements of the Uniform Guidance and earn the Intermediate...

Course – Online Single audit Intermediate

Advanced Single Audit Certificate Exam

The Advanced Single Audit Certificate exam tests your ability to plan, perform and evaluate single audits in accordance with the latest requirements of the new Uniform...

Course – Online Single audit Advanced