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... can be done by providing internal checks within the form or record For example, a document might include instructions for proper routing, blank spaces for authorizations and approvals, and designated ... procedure that would most likely be used by an auditor in performing tests of control Arens/ Elder/Beasley To download more slides, ebook, solutions and test bank, visit h...
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... Arens/ Elder/Beasley 10 - 25 Process for Understanding Internal Control and Assessing Control Risk ©2012 Prentice Hall Business Publishing, Auditing 14/e, Arens/ Elder/Beasley 10 - 26 Obtain and Document Understanding ... Hall Business Publishing, Auditing 14/e, Arens/ Elder/Beasley 10 - 49 End of Chapter 10 ©2012 Prentice Hall Business Publishing, Auditing 14/e, Arens...
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