Skip to main content

Amendment No. 2--Auditor Communication (Superseded by GAO-03-673G) A-GAGAS-2, July 1999

A-GAGAS-2 Published: Jul 01, 1999. Publicly Released: Jul 01, 1999.
Jump To:
Skip to Highlights


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.

Full Report

Office of Public Affairs


Accounting proceduresAccounting standardsAuditing proceduresAuditing standardsFinancial statement auditsInformation systemsInternal controlsReporting requirementsGovernment auditing standardsFinancial statements