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Unformatted text preview: and evaluation of the design of each of the components of the entitys ICFR. The auditor also documents the process used to determine the points at which misstatements could occur within the significant accounts and disclosures. The auditor must document the extent to which he or she relied upon work performed by others. Finally, the auditor must describe the evaluation of any deficiencies discovered, as well as any other findings, that could result in a modification to the auditors report....
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- Spring '11