Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 104

The auditor should also recognize that, even when other specific risks of material misstatement are not identified, there is a risk that management can override controls. (AU-C 240.31) The auditor should address this risk, as discussed in the later section on “Addressing the Risk of Management Override.”