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D05648 1 (2013-08-15)

handle is hein.gao/gaobadpru0001 and id is 1 raw text is: G A O U.S. GOVERNMENT ACCOUNTABILITY OFFICE Memorandum Date: August 15, 2013 To: GAO's Financial Management and Assurance Team (FMA) CIGIE Financial Audit Community From: James R. Dalkin, Director - FMA Kristen Kociolek, Assistant Director - FMA Tom Hackney, Senior Auditor - FMA Subject: Professional Standards Update No. 60* February through July 2013 In order to alert you to changes in professional standards, we issue Professional Standards Updates. The purpose of these updates is to highlight the issuance and some key points of recent standards. Professional Standards Updates do not contain a complete summary of the standards. Those affected by the new standards should refer to the relevant standard for details. Thanks to Barry Grinnell for his contributions to this issue which contains summaries of: Auditing and Attestation Standards and Guidance AMERICAN INSTITUTE of CERTIFIED PUBLIC ACCOUNTANTS (AICPA) and the AICPA AUDITING STANDARDS BOARD (ASB) * Audit Risk Alert: State and Local Governmental Developments * Audit Risk Alert: Understanding the Responsibilities of Auditors for Audits of Group Financial Statements * Audit Risk Alert: Government Auditing Standards and Circular A-133 Developments * AICPA Guide: Government Auditing Standards and Circular A-1 33 Audits * AICPA Guide: Compilation and Review Engagements * AICPA Guide: Service Organizations: Reporting on Controls at a Service Organization Relevant to User Entities' Internal Control Over Financial Reporting Guide * AICPA Guide: Not-for-Profit Entities Regulatory Requirements OFFICE of MANAGEMENT and BUDGET (OMB) * Circular A-133 Compliance Supplement - 2013 * M-13-08- Improving Financial Systems Through Shared Services * M-13-09- Fiscal Year 2013 PortfolioStat Guidance: Strengthening Federal IT Portfolio Management * M-13-10 - Antideficiency Act Implications of Certain Online Terms of Service Agreements * M-13-11 - Ongoing Implementation of the Joint Committee Sequestration * M-13-12 - Legislative Coordination and Clearance * M-13-13 - Open Data Policy - Managing Information as an Asset * M-13-14 - Fiscal Year 2015 Budget Guidance Previously issued Professional Standards Updates can be found at httI://www iao.ov/c ovaud/psu.htm

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