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Government Auditing Standards: Additional Documentation Requirements When Assessing Control Risk at Maximum for Computer-Related Controls (Exposure Draft)

GAGAS-ED-3 Published: Jul 08, 1998. Publicly Released: Jul 08, 1998.
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Highlights

GAO presented an exposure draft of its revised government auditing standards to audit officials and others interested in government auditing standards, which summarized proposed changes to financial auditing standards.

Full Report

Full Report (14 pages)

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Topics

Auditing and Financial Management
Accounting proceduresAuditing proceduresAuditing standardsFinancial managementFinancial recordsFinancial statement auditsInternal controlsDocumentationGovernment auditing standardsFinancial statements