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Posted inInternal Controls

Use of Auditor’s Risk Assessment Tools Under IC Rules

by Compliance Week June 17, 2003June 13, 2024

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THE QUESTION

Can a registrant use compliance and/or risk-assessment tools provided by its audit firm to document and assess internal controls? And if so, under what circumstances (i.e., if part of audit or attestation agreement; if done with management, etc.)?


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