Auditing And Assurance Services
Auditing And Assurance Services
17th Edition
ISBN: 9780134897431
Author: ARENS, Alvin A.
Publisher: PEARSON
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Chapter 11, Problem 4RQ
To determine

Identify the two aspects of internal controls that must be assessed by an auditor while performing processes to understand internal controls of an organization.

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What are the primary reasons for conducting an evaluation of an audit client’s internal control?
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