Homework Assignment

Homework Assignment
The homework assignment is to complete the following three questions. Find the following article from the CPA Journal, “Auditing Internal Controls in Small Populations”.  This article can be found through a Google search.
Read the article and answer these questions-
(1) What is the nature of most infrequently operating controls?  Why is it important to test them?
(2) What are the factors that auditors should consider in determining the extent of tests of controls?
(3) Why do the authors believe that existing guidance for small populations results in sample sizes that are two small?

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