Assume that you want to test an entity-wide control related to the control environment. Specifically, you want

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Assume that you want to test an entity-wide control related to the control environment. Specifically, you want to obtain evidence that the audit committee has periodic discussions about fraud. Recall that tests of controls include inquiry, observation, inspection of documentation, and reperformance of the control. Which approaches do you think would be used when testing this control environment control? Explain your answer.

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Auditing a risk based approach to conducting a quality audit

ISBN: 978-1133939153

9th edition

Authors: Karla Johnstone, Audrey Gramling, Larry Rittenberg

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