Although not applicable to attestation engagements, the AICPA statements on auditing standards may provide useful guidance related to internal control for auditors performing attestation engagements in accordance with GAGAS.
AICPA statement can provide useful guidance regarding internal control.
okay um i like to do uh weight training and and cycling and just walking uh and swimming i i used to do a lot of basketball and running and volleyball until i had some knee surgery last fall and the doctor said that running and jumping isn't real good for my knee anymore so i had to kind of change my lifestyle a little bit