Читать книгу Wiley Practitioner's Guide to GAAS 2017 - Flood Joanne M. - Страница 27
AU-C 265 COMMUNICATING INTERNAL CONTROL RELATED MATTERS IDENTIFIED IN AN AUDIT
Technical Alert
ОглавлениеIn October 2015, the Auditing Standards Board (ASB) issued Statement on Auditing Standards (SAS) No. 130. SAS No. 130 contains amendments to this section. Any relevant changes are incorporated into the information that follows.