Read section "Integrating Reporting Services into an ASP.NET Application" from MSDN - Best Practices for Configuring Forms Authentication in Reporting Services 2005.
You need to change Web.config in both SSRS and ASP.NET application: "...set attributes of the forms and machineKey sections of the Web.config file to the same values for all applications that are participating in shared Forms authentication..."
<configuration>
<system.web>
<authentication mode="Forms" >
<!-- The name, protection, and path attributes must match
exactly in each Web.config file. -->
<forms loginUrl="login.aspx"
name=".ASPXFORMSAUTH"
protection="All"
path="/"
timeout="30" />
</authentication>
<!-- Validation and decryption keys must exactly match and cannot
be set to "AutoGenerate". The validation and decryption
algorithms must also be the same. -->
<machineKey
validationKey="C50B3C89CB21F4F1422FF158A5B42D0E8DB8CB5CDA1742572A487D9401E3400267682B202B746511891C1BAF47F8D25C07F6C39A104696DB51F17C529AD3CABE"
decryptionKey="8A9BE8FD67AF6979E7D20198CFEA50DD3D3799C77AF2B72F"
validation="SHA1" />
</system.web>
</configuration>
See MSDN - Forms Authentication Across Applications for details.
Also, install Reporting Services samples for Microsoft SQL Server 2005 SP2 and look into "FormsAuthentication Sample"