Question: What is the purpose of the SEC s Interpretive Release on
What is the purpose of the SEC’s Interpretive Release on management’s assessment and reporting on ICFR? Does it impose requirements for management reporting?
Answer to relevant QuestionsHow many opinions does the independent auditor issue as a result of the annual engagement?What are the important steps of obtaining an understanding of the client’s ICFR?How can management’s documentation of its system and ICFR be useful to the auditor?What is a significant account?What are different sources of service interruptions, and what types of contingency plans are appropriate for each?
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