Audit Program. Describes all the audit procedures the auditor considers necessary Based on auditor judgment Reflects risk assessment procedures Should be modified if circumstances change, i.e., Analytical procedures indicate errors more likely Controls less effective than planned.
Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author.While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server.
from control risk
tests of control
INTERNAL CONTROL EFFECTIVENESS
Reliance on controls: C3 – None, C2 – Some, C1 – Maximum