Principles Of Auditing & Other Assurance Services
Principles Of Auditing & Other Assurance Services
21st Edition
ISBN: 9781259916984
Author: WHITTINGTON, Ray, Pany, Kurt
Publisher: Mcgraw-hill Education,
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Chapter 18, Problem 3RQ
To determine

Write down the information that should be included in management’s report on internal control over financial reporting in the annual report filed with the Securities and Exchange Commission.

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In what way is the Securities and Exchange Commission concerned about and supportive of accounting principles and standards?
List the major components of the auditors’ report on internal control over financial reporting.
Does a qualified opinion on management’s assessment of internal controls over the financial reporting system necessitate a qualified opinion on the financial statements? Explain.
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