a. State the COSO definition of internal control. b. Identify four fundamental concepts reflected in the definition.

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a. State the COSO definition of internal control.

b. Identify four fundamental concepts reflected in the definition.

c. Which entity objectives and related internal controls are of primary relevance in a financial statement audit?

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Modern Auditing

ISBN: 9780471596875

6th Edition

Authors: William C. Boynton, Walter G. Kell

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