The first element in management’s process for assessing the effectiveness of internal control is determining which controls should be tested. Identify the controls that would typically be tested by management.
The first element in management’s process for assessing the effectiveness of internal control is determining which controls should be tested. Identify the controls that would typically be tested by management.
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Auditing and Assurance Services A Systematic Approach
9th edition
Authors: William Messier, Steven Glover, Douglas Prawitt
ISBN: 978-1259162343