Professional Standards Update No. 45

Published: Jul 3, 2006. Publicly Released: Jul 3, 2006.

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In order to alert the audit community to changes in professional standards, we issue Professional Standards Updates. This issue contains summaries of documents from the following institutions: GAO, AICPA Auditing Standards Board (ASB), Public Company Accounting Oversight Board (PCAOB), Institute of Internal Auditors (IIA), FASB, GASB, and Office of Management and Budget.

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