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Technical

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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AICPA — Yellow Book (GAGAS) Independence Rules Comparison

​This document highlights provisions in the Yellow Book’s Independence Standards and compares them to the relevant independence provisions of the AICPA Code of...

Report Auditor independence Foundational

The Future is Now – For Uniform Federal Award Guidance (Title 2 CFR 200)

This article presents the history and highlights of the Uniform Federal Award Guidance.

Article Single audit Foundational

Governmental Employer Participation in Agent Multiple-Employer Plans: Issues Related to Information for Employer Reporting

The whitepaper addresses issues related to how employers participating in agent plans obtain all necessary information.

Report Pensions and OPEB Intermediate

Procuring Governmental Audit Services

This article provides useful information in navigating through the various steps involved in the procurement of government audit services.

Article Auditee considerations Foundational

Governmental Employer Participation in Cost-Sharing Multiple-Employer Plans: Issues Related to Information for Employer Reporting

​This whitepaper addresses issues related to how employers participating in cost-sharing plans obtain all necessary information.

Report Pensions and OPEB Intermediate

GASB Statement No. 68 Audit and Accounting Workshop

CPE course on the landmark pension accounting changes and how they change the accounting and financial reporting of pension benefits

Course – Textbook,   Course – Online Pensions and OPEB Intermediate

Government Auditing Standards, December 2011 Revision

The professional standards and guidance contained in the Government Auditing Standards provide a framework for conducting high quality audits with competence,...

Article Yellow Book Foundational

Invigorate the Focus on Quality Toolkit

This toolkit contains resources to help invigorate the focus on quality in your practice

Tool Firm operations Foundational

Implementing the Uniform Guidance in Single Audits: 10 Things Auditors Need to Know

This article discusses considerations for auditors when performing single audits under the Uniform Guidance. new rules:

Article Single audit Foundational

Implementing the Uniform Guidance in Single Audits: 10 Tips to Help Auditors Enhance Single Audit Quality

This article provides 10 tips to help auditors enhance their single audit quality under the Uniform Guidance.

Article Single audit Foundational

Key Players in the Single Audit Process

This presentation provides a summary of the single audit ecosystem, discusses the basis for authority of the single audit, and key parties in the process.

Article Single audit Foundational

Why Audit Quality is Important for Auditees?

This article discusses why auditees should be concerned about audit quality, including the importance of having a quality audit.

Article Auditee considerations Intermediate