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D07125 1 (2014-04-10)

handle is hein.gao/gaobadqfh0001 and id is 1 raw text is: G A O U.S. GOVERNMENT ACCOUNTABILITY OFFICE Memorandum Date: April 10, 2014 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. 61 August 2013 through January 2014 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 Tuan Lam for his contributions to this issue, which contains summaries of the following: Auditing and Attestation Standards and Guidance GOVERNMENT ACCOUNTABILITY OFFICE (GAO) * Guidance for Understanding the New Peer Review Ratings AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (AICPA) * Statement on Auditing Standards No. 128, Using the Work of Internal Auditors * AICPA Alert: Compilation and Review Developments - 2013/14 Alert * Audit Risk Alert: Health Care Industry Developments - 2013/14 INSTITUTE OF INTERNAL AUDITORS (IIA) * Internal Auditing: Assurance & Advisory Services, Third Edition * The Internal Auditor's Guide to Risk Assessment PUBLIC COMPANY ACCOUNTING OVERSIGHT BOARD (PCAOB) * Auditing Standard No. 17 - Auditing Supplemental Information Accompanying Audited Financial Statements * Staff Audit Practice Alert No. 11 - Considerations for Audits of Internal Control over Financial Reporting Regulatory Requirements OFFICE OF MANAGEMENT AND BUDGET (OMB) * Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards * Circular No. A-131 (Revised) Value Engineering * Circular No. A-136 (Revised) Financial Reporting Requirements *Previously issued Professional Standards Updates can be found at htt ://www.gao.qov/qovaud/psu.htm

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