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Describe the differences in evaluating, reporting, and testing internal control for nonpublic and smaller public companies.

TASK Obtain and document an understanding of internal control. Assess control risk by linking key controls and control deficiencies to transaction-related audit objectives. Describe the process of designing and performing tests of controls. Explain how control risk impacts detection risk and the design of substantive tests. Explain requirements for auditor reporting on internal control. Describe […]

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