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Governmental auditing

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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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

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

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 – Online,   Course – Textbook Single audit requirements Advanced

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

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

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

Professional Ethics for Members in Business

An overview of the ethics standards that apply under the AICPA Code of Professional Conduct to CPAs in business and industry.

Course – Online Ethics, integrity & professionalism

Fundamentals for Performing a Single Audit Under the Uniform Guidance

Explains the basic elements of a Uniform Guidance compliance audit, including who must undergo this type of engagement.

Course – Textbook,   Course – Online Single audit requirements Foundational

Governmental Accounting and Reporting Advisor

Learn to apply the principles of GASB issued GASB Statement No. 72 to your governmental financial statements via implementation guidance and interactive case studies.

Course – Online Fair value Intermediate

Effective Communication and Negotiation (Recommended for Twitter 101)

Created by the Business Learning Institute (BLI), this one-hour CPE course will examine and walk-through key communication techniques, to include effective listening,...

Course – Online Communication Foundational

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

Yellow Book: Government Auditing Standards, 2011 Revision

An excellent baseline of information for accountants planning or conducting engagements in accordance with Generally Accepted Government Auditing Standards (“Yellow...

Course – Online,   Course – Textbook Yellow Book requirements Foundational