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D03493 1 (2012-10-10)

handle is hein.gao/gaobadpbo0001 and id is 1 raw text is: GAO Memorandum Date: October 10, 2012 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. 58* January through October 2012 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 GOVERNMENT ACCOUNTABILITY OFFICE (GAO) * 2011 Revision of Government Auditing Standards * Principles of Federal Appropriations Law - Annual Update of the Third Edition AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (AICPA) and the AICPA AUDITING STANDARDS BOARD (ASB) * Statement on Auditing Standards No. 126, The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern (Redrafted) * Statements on Auditing Standards No. 125, Alert That Restricts the Use of the Auditor's Written Communication * Audit Risk Alert: Understanding the Clarified Auditing Standards - 2012 Audit Risk Alert * 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 Audit Guide: Government Auditing Standards and Circular A-133 Audits * Audit Guide: Assessing and Responding to Audit Risk in a Financial Statement Audit * Practice Aid -- Using an SSAE No. 16 Service Auditor's Report in Audits of Employee Benefit Plans * GAQC Practice Aid -- Yellow Book Independence - Nonaudit Services Documentation Practice Aid Regulatory Requirements OFFICE OF MANAGEMENT AND BUDGET (OMB) O 0MB Circular A-133 Compliance Supplement Previously issued Professional Standards Updates can be found at http://www.gao.goy/ovaud/psu.htm

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