Auditing & Assurance Services 6th Edition by Timothy Louwers

تمرين 13

When planning the audit of internal controls for an issuer, the audit team should
A) Identify significant accounts, locations, and assertions.
B) Conduct a walkthrough of the internal control process.
C) Make inquiries of employees regarding the existence of control activities.
D) Reperform control activities performed by client employees to determine their effectiveness.