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- W4230395710 abstract "AU-C 940 guidance applies only when an auditor is engaged to perform an audit of internal control over financial reporting (ICFR), and that audit is integrated with the financial statements audit (integrated audit). The auditor's objective is to form an opinion on the effectiveness of an entity's ICFR. An entity's ICFR cannot be considered effective if a material weakness exists, so the auditor should plan to obtain sufficient evidence to obtain reasonable assurance about whether material weaknesses exist as of the date of management's assessment regarding ICFR. Management is responsible for documenting controls, which can be in the form of policy and procedure manuals, flowcharts, and decision tables. Management can also undertake ongoing monitoring activities to assess the effectiveness of ICFRs, report deficiencies, and take corrective actions. Both documentation and ongoing monitoring activities form the foundation for management's assessment regarding ICFR." @default.
- W4230395710 created "2022-05-11" @default.
- W4230395710 date "2019-08-02" @default.
- W4230395710 modified "2023-10-16" @default.
- W4230395710 title "An Audit of Internal Control over Financial Reporting That Is Integrated with an Audit of Financial Statements" @default.
- W4230395710 doi "https://doi.org/10.1002/9781119511632.ch48" @default.
- W4230395710 hasPublicationYear "2019" @default.
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