financial statement audit

The learning activities this week focus on the role of the planning stage and evaluation of internal controls in performing a financial statement audit.

  • Visit the PCAOB website and review theĀ Auditing Standard (AS) 2101: Audit Planning.
  • Identify three specific planning activities detailed in AS 2101, and explain how those activities will support the auditor’s evaluation of management’s assessment of internal controls over financial reporting

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