Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 103

Since fraudulent financial reporting often involves improper revenue recognition, the auditor should ordinarily presume that there is a risk of material misstatement due to fraudulent revenue recognition. (AU-C 240.26)

The auditor should document the reasons supporting his or her conclusion when improper revenue recognition is not identified as a fraud risk. (AU-C 240.46)