Government auditing standards.
By: by the Comptroller General of the United States, United States General Accounting Office.
Contributors: United States. General Accounting Office.
Publisher: The Office; [U.S. Government Printing Office, distributor]
Published: 1999
Place of publication: Washington, D.C
Language: eng
Number of pages: 29
Subjects: Finance, Public -- Auditing -- Standards -- United States.
Other titles: Documentation requirements when assessing control risk at maximum for controls significantly dependent upon computerized information systems
Notes: Cover title.
"May 1999."
"This Statement, the first amendment to Government auditing standards (1994 version) ... amends the section entitled 'Internal control' (paragraphs 4.21 through 4.33) in Chapter 4"--P. 1.
An electronic version of this amendment can be accessed through the U.S. General Accouning Offices's ... Internet Home Page (www.gao.gov) from the GAO Policy and Guidance Materials or the Special Publications sections ... , or directly at www.gao.gov/govaud/ybk01.htm. This site also contains a new electronic version of Government Auditing Standards, which codifies the new standard by reflecting changes made resulting from the issuance of these amendments"--P. 3.
"GAO/A-GAGAS-1."