make special provisions, where appropriate, to meet the needs of small enterprise. ... The form of guidance (SAS, audit guide, etc.) ... to assure the execution and recording of transactions in accordance with managementa#39;s authorization may be ineffective against either errors or irregularities perpetrated by management. ... However, paragraph 34 warns auditors about management override of controls.
|Title||:||Auditing symposium V|
|Author||:||University of Kansas. School of Business|