Computer software industry -- Accounting -- Standards -- United States;Computer software industry -- Licenses -- United States -- Accounting;Revenue -- United States;
Financial statements -- United States;United States. Securities and Exchange Commission;Security (Law) -- United States;Corporations -- United States -- Accounting;
Auditing -- Standards -- United States;Auditing, Internal -- Standards -- United States;Financial statements -- Standards -- United States;
The auditor considers many factors in determining the nature, timing, and extent of auditing procedures to be performed in an audit of an entity's financial statements. One of the factors is the existence of an internal audit function.1 This...