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Once auditors determine that entity level controls are designed and placed in the operation, they

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Once auditors determine that entity level controls are designed and placed in the operation, they

Once auditors determine that entity level controls are designed and placed in the operation, they

▸ make a preliminary assessment for each transaction-related audit objective for each major type of transaction.

▸ make a preliminary assessment of control risk.

▸ obtain an understanding of the design and implementation of internal control.

▸ prepare audit documentation in order to express their opinion on the company's internal control system.

Textbook

Auditing and Assurance Services

Edition: 17^th

Authors: Arens, Elder, Beasley, Hogan

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