Explain why controls have to be tested for the entire fiscal year if they are to be

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Explain why controls have to be tested for the entire fiscal year if they are to be relied on in the financial statement audit. Why do they only have to be tested related to their effectiveness at the fiscal year end for an ICFR audit.

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Auditing and Assurance Services Understanding the Integrated Audit

ISBN: 978-0471726340

1st edition

Authors: Karen L. Hooks

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Question Posted: Jan 21, 2015 10:30 AM

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Explain why controls have to be tested for the entire fiscal year if they are to be

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Auditing and Assurance Services Understanding the Integrated Audit

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