CPAExamReviewAuditingAttestationModule二InternalControl幻灯片.pptVIP

CPA Exam Review – Auditing Attestation Part II Module 2: Internal Control Audit Diagram 2 Module 2: Internal Control The Nature of Internal Control 1. Definition of Internal Control 2. Major Components of Internal Control 3. Related Topics Study Program 3 Module 2: Internal Control B. The Auditor’s Consideration of Internal Control 1. Obtain Understanding of the Client and Its Internal Control 2. Access the Risk of Material Misstatement and Design Further Audit Procedures 3. Perform Further Audit Procedures-Tests