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.

May 25, 2017

May 18, 2017

Apr 26, 2017

Apr 5, 2017

Mar 31, 2017

Feb 23, 2017

Feb 16, 2017

Feb 15, 2017

Feb 9, 2017

Jan 12, 2017

Looking for more? Browse all our products here