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1. Section 320, The Auditor's Study and Evaluation of Internal Control of Statement on Auditing Standards No. 1 defines internal control in terms of administrative control and accounting control. That section also sets forth the basic concepts of accounting control and concludes that accounting control is within the scope of the study and evaluation of internal control contemplated by generally accepted auditing standards, while administrative control is not.
SAS3 with cover
Auditing -- Standards -- United States; Auditing, Internal; Auditing -- Data processing
Accounting | Taxation
American Institute of Certified Public Accountants. Auditing Standards Executive Committee, "Effects of EDP on the auditor's study and evaluation of internal control" (1974). Statements on Auditing Standards. 28.