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Government financial statement audit

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 Governmental Accounting and Auditing Update Conference (GAAC)

Aug 17-18, 2020 - Washington, DC - Attend the premier accounting and auditing update that covers federal, state and local government areas. Hear from policymakers and...

Conference – Live,   Conference – Virtual Government financial statement audit Intermediate

Annual Update: Top Governmental and Not-for-Profit Accounting and Auditing Issues Facing CPAs

Offers high quality and non-authoritative advice based on calls and inquiries received by both the AICPA's Technical Hotline and the GASB Technical Inquiry System over...

Course – Textbook,   Course – Online Auditor independence 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

Governmental and Not-for-Profit Annual Update

Designed to prepare you for the latest accounting and auditing developments affecting governments and not-for-profits.

Course – Textbook,   Course – Online GASB accounting requirements Intermediate

Governmental Accounting and Auditing Update

Understand the latest on governmental accounting and auditing with this fast-paced, interactive course that analyzes the recent GASB requirements for governments and...

Course – Textbook,   Course – Online Single audit requirements Intermediate

Fundamentals of Governmental Accounting and Reporting

Features the foundational tenets of governmental accounting and reporting in today's environment.

Course – Textbook,   Course – Online GASB accounting requirements Intermediate

AICPA Peer Review Must-Select Industry Update: Governmental Auditing Standards

Familiarize yourself with recent changes in peer review guidance related to engagements performed in accordance with Government Auditing Standards, as well as other...

Course – Online Single audit 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

Audit Sampling: Audit Guide

Updated as of May 1, 2017, this guide is an indispensable resource packed with information on sampling requirements and methods. This guide features case studies...

Publication Sampling Intermediate

Assessing and Responding to Audit Risk in a Financial Statement Audit: Audit Guide

This guide is the definitive source for guidance on applying the core principles of the risk-based audit methodology required for all financial statement audits.

Publication Audit risk assessment Foundational

A 10-K for the taxpayer

This article provides an overview of the federal financial report to help CPAs—who play an important role in guiding citizens and policymakers on financial...

Article Government financial statement audit Foundational

Fraud Risk in Governmental and Not-for-Profit Organizations

This new CPE course will help you identify frauds common in government and nonprofits, and implement preventative procedures that are effective in responding to these...

Course – Textbook,   Course – Online Audit Intermediate