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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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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 Accounting and Auditing Update

Covers the latest accounting and auditing developments affecting governments and not-forprofits

Course – Textbook,   Course – Online Single audit requirements Intermediate

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

Provides a review of the top accounting and auditing issues faced by preparers of governmental and not-for-profit financial statements and their auditors based on...

Course – Textbook,   Course – Online Auditor independence Intermediate

Fundamentals of Governmental Accounting and Reporting

Featuring real-life examples of CAFR, financial statements and updates of recent GASB standards, this course offers underlying concepts and shows you how they are...

Course – Textbook,   Course – Online GASB accounting requirements Intermediate

Governmental and Not-for-Profit Annual Update

Featuring interactive case studies on leases and current GASB projects, this self-study course covers the latest accounting and auditing developments affecting...

Course – Online,   Course – Textbook GASB accounting requirements Intermediate

Audit Sampling: Audit Guide

Introduces statistical and nonstatistical sampling approaches, and features case studies illustrating the use of different sampling methods, including classical...

Publication Sampling Intermediate

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

Familiarize yourself with recent changes in peer review guidance.

Course – Online Single audit Foundational

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

A Firm's System of Quality Control

This CPE course provides a comprehensive review of a firm’s system of Quality Control standards, and offers tips to help improve audit quality and increase profitability.

Course – Online Audit Intermediate

Avoiding Common Errors in Not-for-Profit Financial Reporting

In this archived webcast, geared towards not-for-profits and their auditors, we will explore some of the most common, material errors encountered when conducting...

Webcast Audit Intermediate