Читать книгу Wiley Practitioner's Guide to GAAS 2017 - Flood Joanne M. - Страница 15

AU-C Section 230.05 states that:

…the objective of the auditor is to prepare documentation that provides

a. a sufficient and appropriate record of the basis for the auditor's report; and

b. evidence that the audit was planned and performed in accordance with GAAS and applicable legal and regulatory requirements.