内部控制审计幻灯片.ppt

* * * * * Generally, a relatively small number of locations or business units will encompass a large portion of a companys operations and financial position, making them financially significant However, if the auditor cannot test a large portion of the company’s operations and financial position by selecting a relatively small number of locations or business units, the auditor is required to expand the number of locations or business units selected to evaluate internal 控制 over financial reporting Testing company-level 控制s is not a substitute for the auditor’s testing of 控制s over a large portio