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A92969 1 (2006-07-03)

handle is hein.gao/gaobadwcd0001 and id is 1 raw text is: Memorandum Date: July 2006 To: Financial Management and Assurance Team From: Gail Flister Vallieres Subject: Professional Standards Update No. 45 In order to alert you to changes in professional standards, we issue Professional Standards Updates. Prior updates and an index are available on the FMA web page at http://gaoweb.gao.gov/fma/professional-standards-update.html Thanks to Frank Synowiec, Janet Krell, Heather Keister, Abe Akresh and Michael Hrapsky for their contributions to this issue, and Paula Parker for maintaining prior issues and the index on the FMA web page. This issue contains summaries of: Auditing Standards GAO - Government Auditng Standards, 2006 Revision Exposure Draft AICPA Auditing Standards Board (ASB) Statement on Auditing Standard (SAS) No. 102, Defining Professional Requirements in Statements on Auditing Standards, and Statement on Standards for Attestation Engagements (SSAE) No. 13, Defining Professional Requirements in Statements on Standards for Attestation Engagements SAS No. 103, Audit Documentation SAS No. 104 - 111, Audit Risk Standards SAS No. 112, Communicating Internal Control Related Matters Identified in an Audit Interpretations of Statements on Auditing Standards Auditing Derivative Investments, Hedging Activities, and Investments in Securities (AU Section 9332) Auditing Interests in Trusts Held by a Third-Party Trustee and Reported at Fair Value (AU Section 9328). Technical Practice Aids Subsequent Events (TIS Section 9070) Evidential Matter (TIS Section 8345) Public Company Accounting Oversight Board (PCAOB) - Staff Question andAnswer Document related to Adjustments to Prior-Period Financial Statements Audited By a Predecessor Auditor

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