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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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How to listen like a pro

This article discusses the importance of active listening and includes an exercise to do with your team.

Article Communication Intermediate

5 principles of high-quality ethics and compliance programmes

This article shares five principles of high-quality ethics and compliance programmes.

Article Ethics, integrity & professionalism

Manager Survival Series: Managing conflict

This article provides some steps to take when your employees aren’t getting along:

Article Team building Intermediate

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

The most common public-speaking mistakes—and how to avoid them

In this article, three experienced public speakers share common mistakes people make and identify ways to avoid them.

Article Communication Foundational

Risks of not-for-profit and government audits

This article provides tips to help mitigate the risk of a professional liability claim relating to the performance of government and NFP audits.

Article Government financial statement audit Foundational

Improve your conflict management skills

Test your skills at managing conflict and learn best practices.

Article Team building Intermediate

Leadership tips for introverts

This article provides tips for introverted leaders for networking, leading teams, speaking up at meetings, and raising your profile.

Article Influence Foundational

Avoiding Common Deficiencies in Yellow Book and Single Audits

This archived webcast is intended to assist auditors performing single audits through a review of common deficiencies in both Yellow Book and single audits.

Webcast Yellow Book Intermediate

The Continued Complexities of Auditing Governmental Pension Plans and Participating Employers

​This archived webcast discusses lessons learned during the first year of employer implementation of GASB pension requirements.

Webcast Pensions and OPEB Intermediate

What firms must do to better develop their people

This article shares six simple ideas to improve your firm’s feedback.

Article Talent retention Intermediate

Internal Control - COSO, the Green Book, and More

This archived webcast is intended to provide an understanding of the latest edition of COSO, more about GAO’s Green Book and how it fits into the picture, and more.

Webcast Internal control Foundational