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Keywords: internal control over financial reporting
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Journal Articles
Accounting Horizons (2013) 27 (2): 249–269.
Published: 01 June 2013
...Audrey A. Gramling; Edward F. O'Donnell; Scott D. Vandervelde SYNOPSIS When assessing the effectiveness of internal control over financial reporting (ICFR), auditors evaluate design effectiveness, gather evidence on operating effectiveness, assess operating effectiveness, and conclude whether...