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SAS 94
(Statement on Auditing Standards #94) An auditing standard issued by the American Institute of Certified Public Accountants, that amends SAS 55 and SAS 78 to add significant new sections regarding the effect of information technology on internal control. SAS 94 was effective for audits of financial statements for periods beginning on or after June 1, 2001.
source: Champlain, Auditing Information Systems:2003
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