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SAS 80
(Statement on Auditing Standards #80) An auditing standard issued by the American Institute of Certified Public Accountants that amends SAS # 31 by helping external auditors in the United States focus more on electronic evidence. SAS 80 was effective for audits of financial statements for periods beginning on or after January 1, 1997.
source: Champlain, Auditing Information Systems:2003
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