opinion on compliance not the opinion on effectiveness of IC1 [AUD] Federal assistance programs, Compliance auditing Mgt resp 1) identify the entity's government programs and compliance requirements 2) establish related controls 3) evaluate and monitor the entity's compliance id laws and regulations(direct/material effect FS) + understand possible effects on FS 4) take corrective action on audit findings of the compliance audit Auditor's resp sufficient appropriate audit evidence whether the federal financial .. 2024. 3. 13. 이전 1 다음 반응형
