Should managements assessment of internal control over financial reporting consider all of the COSO components, or could

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Should management’s assessment of internal control over financial reporting consider all of the COSO components, or could it be based on the controls over the processing of transactions? Explain.

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Auditing a risk based approach to conducting a quality audit

ISBN: 978-1133939153

9th edition

Authors: Karla Johnstone, Audrey Gramling, Larry Rittenberg

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