Question

If a non-issuer wants an accountant to perform an examination of its internal controls, the accountant should follow:
a. PCAOB AS 5, “An Audit of Internal Control over Financial Reporting That Is Integrated with an Audit of Financial Statements.”
b. AICPA AT 501, “ An Examination of an Entity’s Internal Control over Financial Reporting That Is Integrated with an Audit of Its Financial Statements.”
c. AICPA AU 315, “ Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement.”
d. FASB Concepts Statement No. 1, “Objectives of Financial Reporting by Business Enterprises.”



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  • CreatedOctober 27, 2014
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