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    Management must assess the company's internal controls over financial reporting using a recognized framework. The framework identified in AS 2 for this assessment is COSO's Internal Control—Integrated Framework from 1992. COSO's framework provides guidance for management to evaluate their internal controls.

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    Management must assess the company's internal controls over financial reporting using a recognized framework. The framework identified in AS 2 for this assessment is COSO's Internal Control—Integrated Framework from 1992. COSO's framework provides guidance for management to evaluate their internal controls.

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    14 views1 page

    A4

    Uploaded by

    DUCKAT TV
    Management must assess the company's internal controls over financial reporting using a recognized framework. The framework identified in AS 2 for this assessment is COSO's Internal Control—Integrated Framework from 1992. COSO's framework provides guidance for management to evaluate their internal controls.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 1

    Management is required to base its assessment of the company’s internal control

    over financial reporting on a suitable and recognized framework. The framework


    identified in AS 2 is the Committee of Sponsoring Organizations’ (COSO) framework
    described in its Internal Control—Integrated Framework (1992).

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