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D04236 1 (2013-03-07)

handle is hein.gao/gaobadpki0001 and id is 1 raw text is: ~GAO Memorandum Date: March 7, 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. 59* November 2012 through January 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) * Statement on Auditing Standards No. 127, Omnibus Statement on Auditing Standards - 2013 * 2012/13 AICPA Audit Risk Alert - Independence and Ethics Developments * Governmental Audit Quality Center - Auditee Resource Center INSTITUTE OF INTERNAL AUDITORS (IIA) * International Standards for the Professional Practice of Internal Auditing (Revised) * Global Technology Audit Guide 4: Management of IT Auditing, 2nd Edition PUBLIC COMPANY ACCOUNTING OVERSIGHT BOARD (PCAOB) * Auditing Standard 16 - Communications with Audit Committees; Related Amendments to PCAOB Standards; and Transitional Amendments to AU Sec. 380 * Staff Audit Practice Alert No. 10 - Maintaining and Applying Professional Skepticism in Audits Regulatory Requirements OFFICE OF MANAGEMENT AND BUDGET (OMB) * OMB Circular A-129 - Policies for Federal Credit Programs and Non-Tax Receivables OMB Memo M-13-04 - 2013 Discount Rates for OMB Circular No. A-94 * OMB Memo M-13-02 - Improving Acquisition through Strategic Sourcing Accounting Standards and Guidance FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD (FASAB) Previously issued Professional Standards Updates can be found at http //WWW gag.OV/CO\ aud/psu.htm

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