Government Auditing Standards published by the United States Government Accountability Office define standards associated with the following types of engagements:
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2 .Janus Company, a client of Peterman, CPA, has recently automated its accounting system. While Peterman has been the auditor of Janus for several years, this will be the first audit encompassing the new system. Which of the following is most likely a result of this change?I. Peterman will need to take courses to develop an appropriate level of IT skill.II. Peterman will need to revise his audit objectives from prior years to reflect the new situation.III. Peterman will need to revise his audit program from prior years to reflect the new situation.
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