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
Other Compliance Audits and Attestation Engagements An auditor may be engaged to perform compliance audits on governmental financial assistance that is not covered under the Single Audit Act and OMB Circular A-133. This section provides useful guidance for performing these audits.
An auditor may be engaged to perform compliance audits on governmental financial assistance that is not covered under the Single Audit Act and OMB Circular A-133. This section provides useful guidance for performing these audits.