SAS No. 122, AU 300.04 states that the objective of the auditor is to plan the audit so that it will be performed in an effective manner. One may also say that the audit should be performed in an efficient manner. That is to say, you want to do as much
DESIGNED FOR
External and internal auditor, fraud examiners
BENEFITS
- Define audit risks
- Measuring audit risks
- Analyzing a material weakness
- Comparing a material weakness to a significant weakness
- Evaluating the control environment
HIGHLIGHTS
COURSE LEVEL
Intermediate
PREREQUISITES
None
ADVANCE PREPARATION
None