Organization Order Of Investigation And Evaluation Of The Inner System Control
AbstractThe existence of weaknesses in the internal control system should concern auditors because it provides an indication of risk that a material misstatement in the annual or interim financial statements will not be prevented or detected by the system of internal controls. Therefore, the knowledge of a problem in the internal controls should cause auditors to adjust their risk assessment and/or level of testing. If so, risk-adjusted audit pricing should yield higher audit fees for companies with problems ineffective disclosure controls.
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