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An exception or deficiency found in a test of controls
lovepink1122
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An exception or deficiency found in a test of controls
An exception or deficiency found in a test of controls
▸ indicates a financial statement misstatement.
▸ indicates the likelihood of a misstatement.
▸ indicates that the financial statements are fairly stated.
▸ indicates that an adverse opinion is warranted on the audit of internal control.
Textbook
Auditing and Assurance Services
Edition:
17
th
Authors:
Arens, Elder, Beasley, Hogan
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indicates the likelihood of a misstatement.
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Helped a lot
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