Auditing & Assurance Services 6th Edition by Timothy Louwers

تمرين 229

If a nonissuer wants an accountant to perform an examination of its internal controls, the accountant should follow:
A) PCAOB AS 5, "An Audit of Internal Control over Financial Reporting That Is Integrated with an Audit of Financial Statements."
B) AICPA AT 501, "An Examination of an Entity's Internal Control over Financial Reporting That Is Integrated with an Audit of Its Financial Statements."
C) AICPA AU 315, "Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement."
D) FASB Concepts Statement No. 1, "Objectives of Financial Reporting by Business Enterprises."