Internal Control Internal Inspection Practice Aid
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Internal Control Internal Inspection Practice Aid

2 years ago · 100.4 KB Download

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Addressing Non-Compliance with Internal Control Requirements in AU-C
315

Overview1

In reviewing an engagement, the individual performing the inspection (“the reviewer”) seeks to determine if the auditor who performed the engagement (“the auditor”) has obtained sufficient appropriate audit evidence to reduce audit risk to an acceptably low level and support the auditor’s opinion.

To reduce audit risk to an acceptably low level, auditors are required to obtain an understanding of internal control relevant to the audit in accordance with AU-C

Download the Internal Control Internal Inspection Practice Aid

File name: internal-control-internal-inspection-practice-aid.pdf

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