23CF-SCHL: MNCPA Audits of School Districts Conference
E1. Understanding Internal Control Over Financial Reporting and Risks of Material Misstatement
Speaker:
Andrew Grice
Mon, 12:40 pm - 1:30 pm
The financial reporting environment is constantly changing and regularly reviewing the impact on internal control can help you identify risks of material misstatement. Review auditor responsibilities related to internal control over financial reporting and designing an audit plan through identifying risks of material misstatements. Examine the auditee’s responsibility for the design, implementation and maintenance of internal control.
NASBA field of study: Auditing (Governmental) - Technical (1)
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