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                            Amendment No. 2--Auditor Communication (Superseded By GAO-03-673G) A-GAGAS-2, July 1999
    Amendment No. 2--Auditor Communication (Superseded by GAO-03-673G) A-GAGAS-2, July 1999 **A-GAGAS-2**
        Published: Jul 01, 1999. Publicly Released: Jul 01, 1999.Jump To:
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                    Skip to Highlights
Highlights
  GAO presented a guide on its revised government auditing standards to audit officials and others interested in government auditing standards. The standards require auditors to document in the working papers the basis for assessing control risk at the maximum level of assertions that are significantly dependent on computerized systems.

Full Report
    Full Report (75 pages)
Office of Public Affairs
    
      Chuck Young
            
            Managing Director
      
            youngc1@gao.gov
      
            (202) 512-4800
Topics
    
      Auditing and Financial ManagementAccounting proceduresAccounting standardsAuditing proceduresAuditing standardsFinancial statement auditsInformation systemsInternal controlsReporting requirementsGovernment auditing standardsFinancial statements
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