I've seen it referred to as AU section 319 and SAS # 94 and it has to do
with effect of technology on consideration of internal controls.
If you can share a copy or point me in the right direction I would
appreciate it.
Lynn Connor Merring
Librarian
Stradling Yocca Carlson & Rauth
Newport Beach CA 92660
949-725-4023
fax 949-823-5023
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