Pierson CPA is planning an audit of the financial statements
Pierson, CPA, is planning an audit of the financial statements of Generic Company. In determining the nature, timing, and extent of the auditing procedures, Pierson is considering Generic’s internal audit function, which is staff ed by Shawn Goff.
1. In what ways may Goff’s work be relevant to Pierson?
2. What factors should Pierson consider, and what inquiries should Pierson make in deciding whether to rely on Goff’s work?

Pierson CPA is planning an audit of the financial statements

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