Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 100

The auditor should evaluate other information that may be helpful in identifying fraud risk. The auditor should consider:

 Any information from procedures performed when deciding to accept or continue with a client

 Results of review of interim financial statements

 Identified inherent risks

 Information from the discussion among engagement team members