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What is monitoring activities in internal control

Ongoing and separate evaluations

Communication of deficiencies

Existing control activities

Instructor’s tips;

Monitoring is the process of assessing the quality of internal control performance over time by assessing the design and operation of controls on a timely basis and taking the necessary corrective actions.

Not required，but there are guidance.

Interim financial report should adopt the accounting principles that were used in the most recent annual report.

Matching of revenues and expenses by quarter

Only interim reporting，timeliness over reliability

Integral part of annual F/S

Income tax

-Rate-estimated effective tax rate of full year

-Expense-catch up

Others(self study)

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