The Governmental Audit Quality Center (GAQC) is committed to helping your firm ensure the quality of its governmental audit practice.  The collection of tools and aids below are designed to do just that. Categories of information include items to assist with your firm’s quality control, a collection of relevant articles, useful Web site links, and governance issuances. 

·         Single Audit Practice Aids

·         Quality Control

·         Governmental Audit Quality Article Collection

·         Flowcharts and Illustrations

·         Useful Web Site Links

·         Governance-Related Issuances

Single Audit Practice Aids

This is a collection of Practice Aids developed by several GAQC task forces in response to deficiencies noted in a federal study on the quality of single audits.  The report titled, Report on National Single Audit Sampling Project (the PCIE report), was issued by the President’s Council on Integrity and Efficiency (PCIE) and can be accessed in its entirety by clicking here.  Learn More>>

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Quality Control

Tips for Getting Through a Quality Control Review (a Non-Authoritative Practice Aid): Office of Management and Budget requires that cognizant federal agencies for audit (as defined in Circular A-133) shall conduct or obtain quality control reviews of selected single audits. Quality control reviews (QCRs) typically involve an examination of the auditor’s work by a federal Office of Inspector General (OIG). Because of the prevalence of QCRs in the current governmental audit environment, the GAQC Executive Committee is providing member firms with tips on navigating through the QCR process. Learn More>>

Establishing and Maintaining a System of Quality Control for a CPA Firm's Accounting and Auditing Practice is an AICPA Audit and Accounting Practice Aid intended to help practitioners better understand and apply the Statements on Quality Control Standards issued by the AICPA. It provides illustrative examples and has a chapter dedicated to sole practitioners. Learn More>>

The AICPA also issues various not-for-profit and governmental related peer review checklists that are available for your use to help improve audit quality. Learn More>>

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Governmental Audit Quality Article Collection

This collection includes various articles written by AICPA staff, GAQC Members, and others containing valuable information related to governmental audit quality. Learn More>>

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Flowcharts and Illustrations

This is a collection of flowcharts and illustrations to help members with various aspects of governmental auditing. Learn More>>

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Useful Web Site Links

This section includes a compilation of Web sites useful to auditors performing governmental audits. Learn More>>

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Governance-Related Issuances

The Audit Committee Toolkit: Government Organizations and the Audit Committee Toolkit: Not-for-Profit Organizations were developed to help audit committees at all levels of government and not-for-profit organizations discharge their responsibilities appropriately and effectively. While intended for audit committees of governmental and not-for-profit organizations and management of those organizations, auditors may find the Toolkits useful in discussing governance issues with their clients. The AICPA Audit Committee Effectiveness Center contains additional an additional Toolkit for Corporations. 

The Audit Committee Matching System (ACMS) was created in response to the continued interest in strong corporate governance and the need at public companies, privately-held companies, not-for-profit, and government organizations to include people on their boards and audit committees that have expertise in financial matters.  ACMS is available to AICPA members to register their willingness to be part of an audit committee and to organizations searching for a qualified person to serve on its board or audit committee. Learn More>>

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