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Why do auditors have to consider the internal controls of the
organization? What are some key elements of internal control? Which
are the most important? How will the auditor have to modify the audit
program if the internal controls are deemed inadequate to support
management assertions?
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ACC 491 Week 3 Individual Assignments From the Text
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Resource: Modern Auditing: Assurance Services and the Integrity of
Financial Reporting
Prepare written answers to the following assignments:
1. Chapter 5: Comprehensive Questions 5-30 – Assertions
2. Chapter 6: Comprehensive Questions 6-22 – Audit Evidence
3. Chapter 7: Comprehensive Questions 7-22 – Understanding the
Entity and its Environment
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ACC 491 Week 3 Team Assignment Assessing Materiality
and Risk Simulation
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Resources: Assessing Materiality and Risk located on the Week Two
Materials page