Читать книгу Wiley Practitioner's Guide to GAAS 2017 - Flood Joanne M. - Страница 36

AU-C Section 315.03 states that:

…the objective of the auditor is to identify and assess the risks of material misstatement, whether due to fraud or error, at the financial statement and relevant assertion levels through understanding the entity and its environment, including the entity's internal control, thereby providing a basis for designing and implementing responses to the assessed risks of material misstatement.