ability to record, process, summarize, and report financial data consistent with the assertions of management in the financial statements. ... or owners in owner- managed enterprises], management, and others within the organization [or specified regulatory ... The form of the report is discussed in SAS-74 (Compliance Auditing Considerations in Audits of Governmental ... relatively low level the risk that errors or irregularities in GAAS GUIDE / 7.35 Internal Control, Errors, and Irregularities.
|Title||:||Miller GAAS guide 1997|
|Author||:||Larry P. Bailey, Martin A. Miller|
|Publisher||:||Harcourt College Pub - 1997-12-01|