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AICPA issues TQAs on internal control
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New Technical Questions and Answers (TQAs) issued by the AICPA provide nonauthoritative guidance in the area of internal control.
The TQAs in Question and Answer Sections 8200.17–21 address questions received from auditors and other members about what is meant by controls relevant to the audit and control activities relevant to the audit in AU-C Section 315, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement.