internal control summary1 [AUD] Internal Control (IC TOC vs FS TOC) integrate audit IC Audit SOX 2002 > fairness of FS + effectiveness of IC section 404 > IC reporting by mgt 404a. Requires mgt assess IC ws FS a. resp evaluating b. framework for evaluating c. assessment effectiveness of IC d. auditor issued report 404b. Requires Cpa firm to audit IC and Op 1. Plan 'as of date' understanding the company's industry, regulation addressing the risk of fraud - unusual T - related T .. 2024. 2. 26. 이전 1 다음 반응형
