Government Auditing Standards:

Amendment No. 1--Documentation Requirements When Assessing Control Risk at Maximum for Controls Significantly Dependent Upon Computerized Information Systems

A-GAGAS-1: Published: May 1, 1999. Publicly Released: May 1, 1999.

Additional Materials:

Contact:

Office of Public Affairs
(202) 512-4800
youngc1@gao.gov

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.

Jun 20, 2016

Jun 13, 2016

Jun 6, 2016

May 26, 2016

May 18, 2016

Apr 6, 2016

Mar 30, 2016

Feb 29, 2016

Feb 25, 2016

Feb 11, 2016

Looking for more? Browse all our products here