Читать книгу Wiley Practitioner's Guide to GAAS 2017 - Flood Joanne M. - Страница 34
AU-C 315 UNDERSTANDING THE ENTITY AND ITS ENVIRONMENT AND ASSESSING THE RISKS OF MATERIAL MISSTATEMENT
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.
