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Lecture Auditing and assurance services in Australia: Chapter 8 – Gay, Simnett

Lecture Auditing and assurance services in Australia: Chapter 8 – Gay, Simnett
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Chapter 8 – Understanding the internal control structure and assessing control risk. After studying this chapter you should be able to: Define internal control, and explain the audit logic of assessing control risk; understand the concepts of inherent limitations and reasonable assurance with regard to internal control; describe the general objectives of internal control and how the auditor uses them to develop specific control objectives;…

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