The risk of incorrect acceptance of internal control reliability is the risk that the auditor will conclude

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The risk of incorrect acceptance of internal control reliability is the risk that the auditor will conclude that an internal control is not effective when the internal control is effective. 

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Auditing A Risk Based Approach

ISBN: 9780357721872

12th Edition

Authors: Karla M Johnstone-Zehms, Audrey A. Gramling, Larry E. Rittenberg

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