Читать книгу Wiley Practitioner's Guide to GAAS 2017 - Flood Joanne M. - Страница 7
AU-C 200 OVERALL OBJECTIVES OF THE INDEPENDENT AUDITOR AND THE CONDUCT OF AN AUDIT IN ACCORDANCE WITH GENERALLY ACCEPTED AUDITING STANDARDS
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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.