What is the roll-forward period? What audit procedures occur related to the roll-forward period?
Answer to relevant QuestionsHow does the complexity of a control and judgments required to apply it affect the extent of testing?What is the next step when an auditor concludes based on a sample that a control is not operating as designed?What does it mean that the auditor must consider not only whether a material misstatement has already occurred from a control deficiency, but also whether a material misstatement could have occurred?What types of input validation controls might an auditor test using test data? Explain what the input validation controls do.What are tests of details of balances?
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