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AUDIT ALERT ON WORKING PAPER DOCUMENTATION
August 01, 2008
WASHINGTON, Aug. 1 -- The U.S. Department of Defense's Defense Contract Audit Agency issued the following audit guidance:

This audit alert emphasizes existing Agency guidance at CAM 2-307 and 4-400 on working paper documentation.

It is DCAA's policy that working paper documentation be sufficient to meet the requirements of Generally Accepted Government Auditing Standards (GAGAS). GAGAS is the authoritative source for DCAA auditors regarding audit working paper docum . . .

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