Who is responsible for the report on internal control over financial reporting? Who is responsible for the financial statements? The audit report? How might these documents change as a result of the audit?
Answer to relevant QuestionsWhat is the Sarbanes-Oxley Act?What are examples of non-assurance and consulting services?What is the set of standards against which U.S. financial statements are usually analyzed in an audit?When is evidence relevant?What is the source of the field work and reporting standards for an audit of ICFR?
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