Chapter 18 - Integrated audits of internal control. This chapter explained the nature of integrated audits of public companies performed in response to the Sarbanes-Oxley Act of 2002 and in accordance with Public Company Accounting Oversight Board Standard No. 2. | Integrated Audits of Internal Control Chapter 18 1 Management’s Responsibility Accept responsibility for effectiveness Evaluate the effectiveness using suitable criteria Support the evaluation with sufficient evidence Provide a report on internal control Management’s Report on Internal Control Links Between Significant Accounts and Tests Frequency of Testing Circumstances Affecting the Auditors’ . | Integrated Audits of Internal Control Chapter 18 1 Management’s Responsibility Accept responsibility for effectiveness Evaluate the effectiveness using suitable criteria Support the evaluation with sufficient evidence Provide a report on internal control Management’s Report on Internal Control Links Between Significant Accounts and Tests Frequency of Testing Circumstances Affecting the Auditors’ Opinions | Integrated Audits of Internal Control Chapter 18 1 Management’s Responsibility Accept responsibility for effectiveness Evaluate the effectiveness using suitable criteria Support the evaluation with sufficient evidence Provide a report on internal control Management’s Report on Internal Control Links Between Significant Accounts and Tests Frequency of Testing Circumstances Affecting the Auditors’ Opinions | Integrated Audits of Internal Control Chapter 18 1 Management’s Responsibility Accept responsibility for effectiveness Evaluate the effectiveness using suitable criteria Support the evaluation with sufficient evidence Provide a report on internal control Management’s Report on Internal Control Links Between Significant Accounts and Tests Frequency of Testing Circumstances Affecting the Auditors’ Opinions | Integrated Audits of Internal Control Chapter 18 1 Management’s Responsibility Accept responsibility for effectiveness Evaluate the effectiveness using suitable criteria Support the evaluation with sufficient evidence Provide a report on internal control Management’s Report on Internal Control Links Between Significant Accounts and Tests Frequency of Testing Circumstances Affecting the Auditors’ . | Integrated Audits of Internal Control Chapter 18 1 Management’s Responsibility Accept responsibility for effectiveness Evaluate the effectiveness using suitable criteria Support the evaluation with sufficient evidence Provide a report on internal control Management’s Report on Internal Control Links Between Significant Accounts and Tests Frequency of Testing Circumstances Affecting the Auditors’ Opinions
