Statement
on Auditing
Standards
Issued by the Auditing Standards Board
May 2001 94
The Effect of Information
Technology on the
Auditor's Consideration
of Internal Control in a
Financial Statement Audit
( Amends Statement on Auditing Standards No. 55, Consideration of
Internal Control in a Financial Statement Audit, AICPA. Professional
Standards, vol. 1, AU sec. 319)