(Objectives 10-6, 10-8) Distinguish the auditor’s responsibility for testing controls in an integrated audit of a public company from the responsibility to test controls in an audit of a nonpublic company.
Objective 10-6
Describe the process of designing and performing tests of controls.
Objective 10-8
Describe the differences in evaluating, reporting, and testing internal control for nonpublic companies.
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