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