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A) Step one in the auditor's study and evaluation of internal control is obtain understanding of ...

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A) Step one in the auditor's study and evaluation of internal control is obtain understanding of ...

A) Step one in the auditor's study and evaluation of internal control is obtain understanding of internal control for audit planning purposes. List each of the remaining steps.

B) Once the auditor has an understanding of internal control, two assessments are made. List each assessment that must be made prior to testing controls.

C) Describe five common procedures an auditor can use to obtain an understanding of internal control design.

Textbook

Auditing: The Art and Science of Assurance Engagements, Canadian Edition

Edition: 12^th

Authors: Arens, Elder, Beasley, Splettstoesser

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