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A92967 1 (2006-08-01)

handle is hein.gao/gaobadwcc0001 and id is 1 raw text is: Professional Standards Update No. 46 August 2006 Page 1 of 8 Memorandum Date: August 2006 To: GAO's Financial Management and Assurance Team PCIE/IG Financial Audit Community From: Jeanette M. Franzel, Director - FMA Steven J. Sebastian, Director - FMA Subject: Professional Standards Update No. 46 Welcome to GAO's Professional Standards Updates (PSU). GAO periodically issues these PSUs in order to alert the audit community to changes in professional standards and other auditing developments of interest. Until July 2006, the updates were available only to GAO staff on the FMA Web site. However, this update and the July 2006 update No. 45 are now available publicly on the GAO Web site at http://www.gao.gov/govaud/psu.htm. In addition, the President's Council on Integrity and Efficiency (PCIE) Web page at http://www.ignet.gov has a link to the GAO Web site at http://www.gao.gov. Thanks to the members of the GAO/PCIE FAM Working Group for contributing to this update, and to Paula Parker for maintaining prior issues (beginning with PSU No. 45) on the GAO Web site. In this issue we discuss the following developments: Updating the GAO/PCIE Financial Audit Manual (FAM) Government Auditing Standards AICPA Auditing and Attestation Standards, SAS Nos. 102-112 Office of Management and Budget (OMB) Circulars and Bulletins * Circular No. A-123, Management's Responsibilityfor Internal Control * Circular No. A- 136, Financial Reporting Requirements * Bulletin No. 01-02, Audit Requirements for Federal Financial Statements FASAB Accounting Standards * Auditing Heritage Assets & Stewardship Land accounted for under FASAB SFFAS No. 29. Auditing Fund Balance with Treasury (FBWT) Antideficiency Act Web Site

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