Review engagement – need understanding of client's internal controls?

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  • October 31, 2015 at 11:58 pm #197902
    maxspiderx
    Member

    Becker is giving me conflicting answers.

    A2 sim1 Q5: “Charles should obtain an understanding of the entity’s internal control”

    Answer: Not required

    A2 sim6 Q3: “With respect to internal control, Brown & Lawrence”

    Answer: Should obtain a general understanding of internal control.

    So would the CPA need an understanding of internal control or not? Is the word “general” the differentiating factor?

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