Or errors in the assessment of risk.
auditor considers internal control relevant to the preparation and present of the financial statements preparation and presentation of financial statements, the business. To design a method to check that suits 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.