Under generally accepted auditing standards (GAAS), all auditors are
required to follow a risk-based approach to auditing. The consideration
of internal control is key to risk assessment and to the determination
of overall audit approach. Understand the requirements in a financial
statement audit for understanding internal control and assessing the
design and implementation thereof. The focus of this course is to help
you get it right! Throughout the course we’ll enhance your understanding
with exercises designed to illustrate how the concepts apply to
practical audit situations.