ACC 491 Week 3 DQ 1 Key Elements of Internal Control

# ACC 491 Week 3 DQ 1 Key Elements of Internal Control

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ACC/491 (Contemporary Auditing 1)

Week 3 DQ 1

Why do auditors have to consider the internal controls of the organization? What are some key elements of internal control? Which are the most important? How will the auditor have to modify the audit program if the internal controls are deemed inadequate to support management assertions?

ACC 491
Cramster

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Excerpt from file: GENERALLYACCEPTEDAUDITINGSTANDARDS 1 ACC/491(ContemporaryAuditing1) Week3DQ1 Whydoauditorshavetoconsidertheinternalcontrolsoftheorganization?Whatare somekeyelementsofinternalcontrol?Whicharethemostimportant?Howwillthe auditorhavetomodifytheauditprogramiftheinternalcontrolsaredeemedinadequateto

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