The five additional field work standards included by GAGAS comprise all of the following except:
A) auditor communication.
B) audit follow-up.
C) noncompliance other than illegal acts.
D) working papers.
E) documentation of the assessment of detection risk for assertions significantly dependent on computerized information systems.

Question

Quizplus · Accepted Answer

The five additional field work standards by GAGAS do not include documentation of the assessment of detection risk for assertions significantly dependent on computerized information systems. This is more specific to audit procedures rather than a general field work standard.

The Five Additional Field Work Standards Included by GAGAS Comprise