Or errors in the assessment of risk.
auditor considers internal control relevant to the preparation and present of the financial statements of the Company as it should be. To design audit procedures that are appropriate to the situation.
, but not for the ride thanks to express an opinion on the effectiveness of internal control of the Company.
audit also includes evaluating the appropriateness of accounting policies that management uses.
, and the equation Because of accounting estimates made by management.
, as well as evaluating the overall financial statement presentation.