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Author: | Barber, B. Blanco-Best, M. |
Title: | SAS No. 55 - Help has arrived |
Journal: | Journal of Accountancy
1990 : SEP, VOL.l70:3,p.107-110 |
Index terms: | AUDITING FINANCIAL CONTROL RISK MANAGEMENT |
Language: | eng |
Abstract: | Answers given to US auditors, related to a new audit guide. Why the guide was developed. Control risk assessment. A flowchart. Two strategies described in the guide. Auditing of small businesses. The internal audit control structure. Boxes cover: a summary of the main points, and the flowchart. |
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