Aicpa Audit and Accounting Manual

Aicpa Audit and Accounting Manual

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Smaller CIRAs may be managed by small, understaffed, and frequently inexperienced, management companies. ... the understanding of the entitya#39;s internal control structure as required by AICPA Statement on Auditing Standards ( SAS) No. ... If that understanding reveals that the oversight function is weak, there is increased risk that material errors and ... which the enterprise may deal if one party controls or can significantly influence the management or operating policies of the other toanbsp;...

Title:Aicpa Audit and Accounting Manual
Author:AICPA Accounting and Auditing Publications Staff
Publisher: - 1997


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