How is IT important to likely sources of misstatement?
Answer to relevant QuestionsHow does the auditor gather evidence on the effectiveness of ITGC?What are some of the threats software and interface controls are intended to protect against? Which controls protect against different threats?What is the roll-forward period? What audit procedures occur related to the roll-forward period?What is the advantage of using statistical methods in sampling and evaluating the results of audit tests?In what situation might an auditor need to test only entity-level controls to conclude on operating effectiveness?
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