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Government Auditing Standards and Single Audits - Audit Guide

Publisher: AICPA
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Fully updated for the OMB Uniform Guidance for federal awards.

The new Uniform Guidance requirements have introduced extensive revisions to single audit engagements that affect the entire audit process, from the engagement letter to reporting on the single audit. Changes have also been made to federal agency requirements, administrative requirements, cost principles to which federal awards are subject, and more.

Navigating these changes will require vigilance throughout the entire process in order to ensure that your engagements are compliant. This guide will assist you with understanding these significant revisions and correctly applying them in your single audit engagements. It also provides nonfederal entities receiving federal awards with important information on implementing the Uniform Guidance.

Key Benefits:

  • Develop an understanding of generally accepted government auditing standards (GAGAS), including the requirements related to auditor independence
  • Gain an understanding of the requirements for performing a Uniform Guidance compliance audit, including major program determination
  • Understand the unique audit areas related to a compliance audit of federal awards, including internal control over compliance for major programs
  • Review illustrative auditor reports for both the financial statement audit performed under GAGAS and the compliance audit performed under the Uniform Guidance
  • Understand the transition considerations that may be encountered in the Uniform Guidance compliance audit


  • Fully updated for the OMB Uniform Guidance

Who Will Benefit? 

  • Auditors performing Uniform Guidance compliance audits and management of entities that receive federal awards.
For guidance regarding performing audits under OMB Circular A-133, the AICPA is continuing to offer the 2015 edition of Audit Guide Government Auditing Standards and Single Audits. Be sure to select the appropriate edition when reviewing the ordering options below.
AICPA and GASB Government Standards Set [Subscription]
This discounted set gives you access to the full range of AICPA government-related literature combined with the GASB library, all in one convenient online subscription. Plus you’ll save money over the individual purchase prices. The set includes how-to advice and authoritative guidance, valuable discussion, best practices, hands-on tools, and much more. Follow the link above for details.
This product is also available in an online subscription format that includes the corresponding Government Auditing Standards and Single Audit Developments - Audit Risk Alert, content updates and unlimited online access for 1 year. Select the Online Subscription option at the bottom of the page and save!
Government Auditing Standards and Single Audits and Audit Risk Alert
Online Subscription 2016
Product# WRF-XX
Availability: Online Access 1 Year
For registered users only
AICPA Member:$99.00
Your Price:$119.00
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