How the New Risk Assessment Standards Affect Information Technology
In the last two editions of this newsletter, we published a two-part article on how SAS No. 145, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement, will affect governmental audits. This article examines in more detail the new information technology (IT) requirements that will affect governmental audits. Auditors will begin applying …
How the New Risk Assessment Standards Affect Information Technology Read More »