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A93139 1 (2011-01-28)

handle is hein.gao/gaobadwce0001 and id is 1 raw text is: Memorandum Date: January 28, 2011 To: GAO's Financial Management and Assurance Team (FMA) CIGIE Financial Audit Community From: James R. Dalkin, Director - FMA Subject: Professional Standards Update No. 54* September 2010 through December 2010 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 Tom Hackney, Theresa Phipps, and Gail Vallieres for their contributions to this issue which contains summaries of: Auditing and Attestation Standards and Guidance AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (AICPA) * Clarity Project Update & Newly Revised Standards * Statement on Quality Control Standards (SQCS) No. 8, A Firm's System of Quality Control (Redrafted) * Government Audit Quality Center (GAQC) Alert No. 153 * Comparing the Ethics Codes: AICPA and IFAC (Journal of Accountancy, October 2010) * Comparison of GAO Independence Standards Proposal to AICPA and IFAC Independence Standards (Journal of Accountancy, December 2010) INSTITUTE OF INTERNAL AUDITORS (IIA) * IIA Announces Revised Standards -- Changes to the International Standards for the Professional Practice of Internal Auditing * Practice Guide: Assessing the Adequacy of Risk Management * Practice Guide: Measuring Internal Audit Effectiveness and Efficiency CENTER FOR AUDIT QUALITY (CAQ) * CAQ Report: Deterring and Detecting Financial Reporting Fraud Previously issued Professional Standards Updates can be found at htt2://-ww.gao.go/govaud/Usu.htm

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