Audit of financial statements: Directions for evaluation of internal control system

Abstract

This article discusses the issues of evaluating the effectiveness of the internal control system during the audit of financial statements. As a result of the studies, the elements of the components of the internal control system in business entities were clarified. Also, this article describes the components of an internal control system.

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Identifiers

DOI

10.5958/2319-1422.2020.00022.3

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