Amendment No. 3:

Independence (Superseded by GAO-03-673G) GAO-02-388G, January 2002

GAO-02-388G: Published: Jan 1, 2002. Publicly Released: Jan 1, 2002.

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This publication has been superseded by GAO-03-673G, Government Auditing Standards: 2003 Revision, June 2003. GAO presented a guide on revised government auditing standards to audit officials and others interested in government auditing standards. The standards require auditors to (1) not perform management functions or make management decisions and (2) not audit their own work or provide nonaudit services in situations in which the amounts or services involved are significant/material to the subject matter of the audit.