Читать книгу Wiley Practitioner's Guide to GAAS 2017 - Flood Joanne M. - Страница 20

AU-C Section 240.10 states that the objectives of the auditor are to:

1. Identify and assess the risks of material misstatement of the financial statements due to fraud;

2. Obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud, through designing and implementing appropriate responses; and

3. Respond appropriately to fraud or suspected fraud identified during the audit.