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accounting data accounting system adherence to prescribed appraisal of internal area of audit audit attention audit tests Auditing Procedure auditing process Auditing Standards auditor in deciding BUSINESS LIBRARY BUSINESS Stanford University check and control Committee on Auditing CONTROL IN AUDITING defalcation determination difficult effectiveness of internal encourage adherence error evaluation of internal extensions and footings extent of testing fairness of reported flow charts fraud prevention Gene Brown include internal check Independent Auditor informal procedures internal accounting controls internal control appraisal internal control effectiveness internal control evaluation Internal Control Questionnaire internal control system inventory Journal of Accountancy LIBRARY GRADUATE SCHOOL limited testing managerial control niques poor internal potential weakness prescribed managerial problem procedural worksheets professional requirements reported financial information responsibility REVIEW OF INTERNAL sample School of Business scope survey of internal system appraisal system of internal system survey techniques for internal ternal control test-checking testing required tests of accounting York CP.A