Week 2 | ACC 576 Auditing and Business Concepts | Strayer University
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The learning activities this week focus on the role of the planning stage and evaluation of internal controls in performing a financial statement audit.
- Visit the PCAOB website and review the Auditing Standard (AS) 2101: Audit Planning.
- Identify three specific planning activities detailed in AS 2101, and explain how those activities will support the auditor’s evaluation of management’s assessment of internal controls over financial reporting.
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