Involving Internal Auditor In An Independent Audit [SAS 55]
The SAS does not require the independent auditor to use the work of internal auditors. However, SAS 55 (Section 319), Consideration of Internal Control in …
Posts tagged Substantive procedures
7 Major Phases of Audit [of Financial Statements]
There are seven phases to be passed through by an auditor in auditing financial statements. They are described in this post. Follow on… Phase-1. …