Obtaining an understanding of the entity and its environment is part of assessing risk of material misstatement, in order to design the nature, timing, and extent of further audit procedures necessary to obtain sufficient appropriate audit evidence to support the auditor’s report. A critical component of understanding the entity and its environment is to evaluate the design and implementation of internal control over financial reporting.
This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
After attending this presentation you will be able to:
The major topics covered in this class include:
Professionals responsible for evaluating the design and implementation of internal control