Government Auditing Standards: Amendment No. 2--Auditor Communication

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Report Type	Reports and Testimonies
Report Date	July 1, 1999
Report No.	A-GAGAS-2
Subject	Accounting procedures Auditing procedures Auditing standards Financial statement audits Information systems Internal controls Reporting requirements Yellow Book Accounting standards

Summary:

This second amendment to the Government Auditing Standards adds a field work standard and amends a reporting standard for financial statement audits to improve auditor communication on the auditor's work on compliance laws and regulations and internal control over financial reporting. This new amendment requires specific communication with the auditee, the individuals contracting for or requesting the audit services, and the audit committee regarding the scope of compliance and internal control work to be done under Government Auditing Standards. The new amendment also requires the auditor to emphasize, in the auditor's report on the financial statement, the importance of the reports on compliance with laws and regulations and internal control over financial reporting when these reports are issued separately from the report on the financial statements.

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Government Auditing Standards: Amendment No. 2--Auditor Communication