A primary role for accountants during the detailed design and implementation phases is to ensure that controls are adequate to meet the requirements of Statement on Auditing Standards No.109.

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Statement on Auditing Standards No.109 requires auditors to obtain an understanding of the entity's internal control environment and assess whether controls are adequate to prevent material misstatements in the financial statements. Accountants play a critical role during the detailed design and implementation phases in ensuring that proper controls are in place to meet these requirements.

A Primary Role for Accountants During the Detailed Design and Implementation