Obtaining Evidence – General Procedures A16-115x
How does the timing of audit procedures lower detection risk?
Obtaining Evidence – General Procedures A16-114x
How does the nature of audit procedures lower detection risk?
Understanding Internal Controls A10-113x
Two factors an external auditor should consider, when using the internal audit function to provide assistance.
Understanding Internal Controls A10-112x
Three factors an external auditor should consider, when using the work of the internal audit department.
