The following are relevant AICPA Audit and Accounting Guides, Audit Risk Alerts, and Practice Aids:
Audit and Accounting Guides
Government Auditing Standards and Circular A-133 Audits
State and Local Governments
Not-for-Profit Organizations
Audit Risk Alerts
Understanding SAS No. 112 and Evaluating Control Deficiencies
AICPA Practice Aid
Alternative Investments - Audit Considerations
Resources
The AICPA is committed to helping its members achieve the highest standards in performing quality governmental audits. To help you meet the challenges of this unique and complex area, the AICPA has developed myriad informational resources in the following topical areas:
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SPOTLIGHT NEW Archived version of the Required 2008 Webcast is now available NEW New 2008 Peer Review Checklists now available NEW GAQC Issues Letter on Proposed HUD IPA Roster NEW GAQC Launches New HUD Information Web Page NEW New Peer Review Standards Issued; Effective for Peer Reviews Commencing on or after 1/1/09 NEW Listen to an Archived Call the SEFA: Reporting Improvements & Suggested Procedures NEW Proposed Revisions to the Data Collection Form and AICPA Comment Letter NEW List of 2008 OMB Compliance Supplement Programs Added/With Major Changes Now Available Listen to an Archived Member Call on the Application of SAS 112 in a Single Audit 2007 Illustrative Auditor's Reports Now Available 2007 Audit Guides and Risk Alerts available for GAS/A-133 and State & Local Governments GAQC Testifies at Senate Hearing on Single Audit Quality U.S. Standard Summaries Report posted Listen to an Archived Forum on the New AICPA Risk Assessment Standards Governance Issues: Audit Committee Toolkits & Audit Committee Matching System Listen to Archived Call on the Results of the National Stat Sampling Project Report Listen to an Archived Conference Call on The Impact of SAS 112 on Governmental Financial Audits Read the latest article on How to Reissue a Single Audit Report NEWS AND OTHER CENTER COMMUNICATIONS NEW ED Updates Lender Audit Guide for Compliance Audits of Lenders Participating in FFEL Programs and Procedures for Prohibited Inducements NEW View a Citizen's Guide to the 2007 Financial Report of the U.S. Government NEW Changes to Oversight, Structure, and Operations of FAF, FASB, and GASB HUD Proposes Independent Public Accountant Roster for Certain HUD Guide Audits and Single Audits IRS Issues New Form 990 for 2008 GAO Issues Guidance for Reporting Under Both PCAOB & Yellow Book Standards GAQC Issues Guidance on Evaluating Control Deficiencies in a Single Audit GAO Report on Emerging Fiscal Challenges for State & Local Governments ED Amends Audit Guide of For-Profit Institutions and Servicers GAO Issues July 2007 Revision of Government Auditing Standards OMB Issues Federal Register Notice Updating Circular A-133 for SAS No. 112 Terminology Results of Federal Single Audit Quality Study Released
SPOTLIGHT
NEW Archived version of the Required 2008 Webcast is now available
NEW New 2008 Peer Review Checklists now available
NEW GAQC Launches New HUD Information Web Page
NEW New Peer Review Standards Issued; Effective for Peer Reviews Commencing on or after 1/1/09
NEW Listen to an Archived Call the SEFA: Reporting Improvements & Suggested Procedures
NEW Proposed Revisions to the Data Collection Form and AICPA Comment Letter
NEW List of 2008 OMB Compliance Supplement Programs Added/With Major Changes Now Available
Listen to an Archived Member Call on the Application of SAS 112 in a Single Audit
2007 Illustrative Auditor's Reports Now Available
2007 Audit Guides and Risk Alerts available for GAS/A-133 and State & Local Governments
GAQC Testifies at Senate Hearing on Single Audit Quality
U.S. Standard Summaries Report posted
Listen to an Archived Forum on the New AICPA Risk Assessment Standards
Governance Issues: Audit Committee Toolkits & Audit Committee Matching System
Listen to Archived Call on the Results of the National Stat Sampling Project Report
Listen to an Archived Conference Call on The Impact of SAS 112 on Governmental Financial Audits
NEWS AND OTHER CENTER COMMUNICATIONS
NEW ED Updates Lender Audit Guide for Compliance Audits of Lenders Participating in FFEL Programs and Procedures for Prohibited Inducements
NEW View a Citizen's Guide to the 2007 Financial Report of the U.S. Government
NEW Changes to Oversight, Structure, and Operations of FAF, FASB, and GASB
HUD Proposes Independent Public Accountant Roster for Certain HUD Guide Audits and Single Audits
IRS Issues New Form 990 for 2008
GAO Issues Guidance for Reporting Under Both PCAOB & Yellow Book Standards
GAQC Issues Guidance on Evaluating Control Deficiencies in a Single Audit
GAO Report on Emerging Fiscal Challenges for State & Local Governments
ED Amends Audit Guide of For-Profit Institutions and Servicers
GAO Issues July 2007 Revision of Government Auditing Standards
OMB Issues Federal Register Notice Updating Circular A-133 for SAS No. 112 Terminology
Results of Federal Single Audit Quality Study Released