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Government Auditing Standards: Amendment No. 3--Independence

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Report Type Reports and Testimonies
Report Date Jan. 1, 2002
Report No. GAO-02-388G
Subject
Summary:

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.

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