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1. Internal auditors are an important part of the internal control structures of all types of organizations.
a. Describe the objectives of an internal auditing function.
b. Explain two ways that internal auditors may maintain independence with respect to the activities that they audit.
2. The financial statements of nonpublic companies may be prepared, compiled, or reviewed by the CPAs.
a. Describe preparation of financial statements.
b. Describe a compilation of financial statements.
c. Describe a review of financial statements.
d. Describe three procedures that are performed in the review of a nonpublic company's financial statements.
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