Auditing chapter 2

For each of the following characteristics indicate the auditors' responsibility under generally accepted auditing standards and the procedures used to meet that responsibility

The design of internal control

Controls have been implemented (placed in operation)

The operating effectiveness of controls

When two or more auditors in addition to the principal auditor participate the audit, the percentages covered by the other auditors may be stated aggregate

[Revised, April 1998, to reflect conforming changes necessary the issuance of Statement on Auditing Standards Nos

Chapter 2 Auditing Notes - Internal Auditing: Assurance & Advisory Services 4th edition THE - Studocu Chapter 2 Auditing Notes internal auditing: assurance advisory services 4th edition the international professional practices framework: authoritative guidance