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Understanding Internal Control
Essay specific features
Written by:
Sherry S
Date added:
March 26, 2014
Level:
University
Grade:
A
No of pages / words:
2 / 530
Was viewed:
3088 times
Rating of current essay:
Essay content:
He or she needs to test the controls to determine how the procedure is designed and how it operates. When an auditor determines a control risk at below the maximum level documentation is required. They need tests of control, results of the tests, and the auditor's evaluation of the effectiveness of the controls...
displayed 300 characters
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They also need the evidential matter that is sufficient to support a specific assessed level of control risk. Evidential matter varies substantially in the assurance it provides to the auditor as he or she develops an assessed level of control risk. The type of evidential matter, its source, its timeliness, and the existence of other evidential matter related to the conclusion to which it leads all bear on the degree of assurance evidential matter provides...
displayed 300 characters
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