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GAAS Guide - Internal Control  

CATEGORY: Accounting & Auditing
COURSE ID: CPGGIC, VERSION 2.00
(85)
Online & Mobile, Download
3 CPE Credits
Level: Basic

AU 314, Understanding the Entity and Its Environment and Assessing Risks of Material Misstatement, was re-codified as AU-C 315, Understanding the Entity and Its Environment and Assessing Risks of Material Misstatement, by SAS No. 122. If a client has effective internal control, the amount of substantive testing that needs to be done may be substantially reduced. This program reviews the components of internal control and the relevance of Statements of Auditing Standards (SASs) as they relate to internal control.

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