Auditing and Assurance Services 1st Edition by Iris Stuart

تمرين 2

As part of understanding internal control, an auditor is not required to a. Consider factors that affect the risk of material misstatement.
B) Ascertain whether internal control policies and procedures have been placed in operation.
C) Identify the types of potential misstatements that can occur.
D) Obtain knowledge about the operating effectiveness of internal control.