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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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How to Prepare for Your Organization’s Single Audit
This blog post shares valuable best practices for preparing for a single audit that can minimize your worries and set you on the road to success.
Article Auditee considerations Foundational
11 tips for success with single audits
This article discusses best practices that firms would be wise to consider as they perform single audits.
Article Single audit Intermediate
2016 OMB Compliance Supplement and Single Audit Update
This archived web event will help prepare you to use the updated Compliance Supplement(Supplement) and learn about other recent single audit developments.
Webcast Single audit Foundational
2016 GAQC Annual Update Webcast
This archived annual GAQC webcast is designed to help improve the quality of governmental audits by creating an awareness of matters that need to be considered by...
Webcast GASB accounting requirements Intermediate
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
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
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