Government Auditing Standards:
Amendment No. 2--Auditor Communication
A-GAGAS-2: Published: Jul 1, 1999. Publicly Released: Jul 1, 1999.
- Full Report:
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.