The PCAOB's Auditing Standard No. 5, An Audit of Internal Control Over Financial Reporting That is Integrated
Question:
(a) What is a top-down approach?
(b) What are entity-level controls?
(c) What is the auditor's responsibility regarding the testing of entity level controls?
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Related Book For
Auditing Cases An Interactive Learning Approach
ISBN: 978-0133852103
6th edition
Authors: Mark S. Beasley, Frank A. Buckless, Steven M. Glover, Douglas F. Prawitt
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