Internal control staff training
Resources
AICPA logo
Cart
searchSearch
search
burger
AICPA logo
  • Home
Abstract blue image
Resources

Internal control staff training

3 years ago · 20 KB Download

FREE ACCOUNT

ACCESS

Resource

available

Learning objectives

  • Understand the definition of a control and what encompasses a client’s internal control

  • Recall the intent of AU-C 315 and 330, including how the requirements should be interpreted

  • Recognize auditors' responsibilities when gaining an understanding of the client and their internal control

  • Understand the impact of a client’s internal control on the risk assessment and the nature, timing and extent of further procedures

Download the Internal control over financial reporting tool template

File name: internal-control-over-financial-reporting-tool.xlsx

Reserved for AICPA.org registered users

Log in with your AICPA.org account to gain access to exclusive content

 
Forgotten email
Forgotten password

New to AICPA.org?

Welcome to your home for career success

Register

Mentioned in this article

Topics

Subtopics

Manage preferences

Related content