control risk assessment procedure1 [AUD] Internal Control (Planning stage, TOC) 0. General Responsibility Management establish and maintain the effective and efficient internal control Auditor plan audit and assess control risk ensure the audit committee is aware of SD and MW which come to the auditor's attention > no obligation to search for SD of IC Limitation reasonable assurance - cost constraints - mgt override - human judgment in decision-making - human failure - cont.. 2024. 3. 19. 이전 1 다음 반응형
