Understanding internal control in a smaller ISA (UK) audit
Understanding and documenting internal control has always been a challenging area in smaller entity audits. This guide helps auditors to understand the requirements in this area and addresses common questions from auditors such as how to evaluate the control environment and deal with the entity’s information system.
Continue reading
This content is not freely available. To access 'Understanding internal control in a smaller ISA (UK) audit' you need to be one of the following:
-
ACA student
-
This content is available to ACA students. If you want to start the ACA qualification there are several routes you can take
-
Audit and Assurance Faculty
-
Stay ahead of the curve with our expert guidance, trusted technical resources and practical insights.
-
Business and Finance Professional
-
An internationally recognised designation and professional status from the ICAEW.
-
ICAEW member
-
Gain access to world-leading information resources, guidance and local networks. 98% of the best global brands rely on ICAEW chartered accountants.