Computer Services Company (CSC) processes payroll transactio…
Computer Services Company (CSC) processes payroll transactions for schools. Drake, CPA, is engaged to report on CSC’s description of the controls implemented and their design as of a specific date. These controls are relevant to the schools’ internal control, so Drake’s report will be useful in providing the schools’ independent auditors with information necessary to plan their audits. Drake’s report expressing an opinion on CSC’s controls implemented as of a specific date should contain a(n)