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STATEMENT ON AUDITING PROCEDURE
NOVEMBER 1972
54
The Auditor's Study and Evaluation of Internal Control
(Supersedes Chapter 5 of Statement on Auditing Procedure No. 33)
CONTENTS
Paragraph Numbers
Introduction 1-5
Purpose of Auditor's Study and Evaluation 6-8
Definitions and Basic Concepts
Previous Definitions 9-12
Need for Clarification 13-18
Flow of Transactions 19-25
Revised Definitions 26-29
Basic Concepts 30-48
Study of System
Scope of Study 49-50
Review of System 51-54
Tests of Compliance 55-63
Evaluation of System 64-68
Correlation with Other Auditing Procedures 69-75
Page Number
Appendix A 257
Appendix B 265
Issued by the Committee on Auditing Procedure American Institute of Certified Public Accountants
COPYRIGHT 1972 BY THE AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS, INC.
666 FIFTH AVENUE, NEW YORK, N. Y. 10019
Object Description
Description
| Title | Page 1 |
| Description-Abstract | STATEMENT ON AUDITING PROCEDURE NOVEMBER 1972 54 The Auditor's Study and Evaluation of Internal Control (Supersedes Chapter 5 of Statement on Auditing Procedure No. 33) CONTENTS Paragraph Numbers Introduction 1-5 Purpose of Auditor's Study and Evaluation 6-8 Definitions and Basic Concepts Previous Definitions 9-12 Need for Clarification 13-18 Flow of Transactions 19-25 Revised Definitions 26-29 Basic Concepts 30-48 Study of System Scope of Study 49-50 Review of System 51-54 Tests of Compliance 55-63 Evaluation of System 64-68 Correlation with Other Auditing Procedures 69-75 Page Number Appendix A 257 Appendix B 265 Issued by the Committee on Auditing Procedure American Institute of Certified Public Accountants COPYRIGHT 1972 BY THE AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS, INC. 666 FIFTH AVENUE, NEW YORK, N. Y. 10019 |
