Auditing And Assurance Services
Auditing And Assurance Services
17th Edition
ISBN: 9780134897431
Author: ARENS, Alvin A.
Publisher: PEARSON
Question
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Chapter 12, Problem 6RQ
To determine

Contrast between the auditor’s responsibility for testing control in an integrated audit of a nonpublic and public company.

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If the audit firm is performing an integrated audit for a public company. there is an expectation that the auditor will test controls in order to support an opinion on Internal Control over Financial Reporting (ICFR) the auditor should request the assistance of the prior auditor O the audit should be conducted in conjunction with the internal auditors O there is an expectation that the auditor will audit the financial statements only in order to support an opinion on ICFR
Distinguish the auditor’s responsibility for testing controlsin an integrated audit of a public company from the responsibility to test controls in anaudit of a nonpublic company
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