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                            Amendment No. 1--Documentation Requirements When Assessing Control Risk At Maximum For Controls Significantly Dependent Upon Computerized Information Systems (Superseded By GAO-03-673G) A-GAGAS-1, May 1999
    Amendment No. 1--Documentation Requirements When Assessing Control Risk at Maximum for Controls Significantly Dependent Upon Computerized Information Systems (Superseded by GAO-03-673G) A-GAGAS-1, May 1999 **A-GAGAS-1**
        Published: May 01, 1999. Publicly Released: May 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 for assertions that are significantly dependent on computerized systems.

Full Report
    Full Report (32 pages)
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      Chuck Young
            
            Managing Director
      
            youngc1@gao.gov
      
            (202) 512-4800
Topics
    
      Information TechnologyAccounting proceduresAuditing proceduresAuditing standardsFinancial statement auditsInformation systemsInternal controlsReporting requirementsDocumentationGovernment auditing standardsFinancial statements
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