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This course takes an in-depth exploration of the information gathering process and documentation of the Risk of Material Misstatement that is required under Generally Accepted Auditing Standards (GAAS). The linkage of the Risk of Material Misstatement to the generation of the audit program is also discussed.
Upon successful completion of this course, participants will be able to:
- Identify the risk assessment process as defined by GAAS
- Cite the process of understanding the entity and its environment
- Identify the key elements of properly documenting the internal control of the entity
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