When Obtaining An Understanding Of Internal Control An Auditor Should Concentrate On The Substance Of The Procedures Rather Than Their Form Because?
When Obtaining An Understanding Of Internal Control An Auditor Should Concentrate On The Substance Of The Procedures Rather Than Their Form Because? The auditor should concentrate on the substance of managcmcnt’3 policies, procedures, and related actions controls rather than their form because management controls may be established appropriate policies and procedures but not acted upon.