91.Auditors required to consider a client's internal control.
a. Describe the : 1412413
91.Auditors are required to consider a client's internal control.
a. Describe the two purposes of the auditors' consideration of a client's internal control.
b. Even the best internal control has certain limitations. List three of those limitations.
92.When considering a client's internal control, the auditors focus on its various characteristics. For each of the following characteristics indicate the auditors' responsibility under generally accepted auditing standards and the procedures used to meet that responsibility.
a. The design of internal control.
b. Controls have been implemented (placed in operation).
c. The operating effectiveness of controls.