Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 112

Evaluating Audit Evidence

Оглавление

The auditor should:

 Assess the risk of material misstatement due to fraud throughout the audit.

 Evaluate whether analytical procedures performed as substantive tests or in the overall review indicate a previously unidentified fraud risk.

 Evaluate the risk of material misstatement due to fraud at or near the completion of fieldwork.

 Respond to misstatements that may result from fraud.

 Consider whether identified misstatements may be indicative of fraud, and, if so, evaluate their implications.

(AU-C 240.34–.37)

Wiley Practitioner's Guide to GAAS 2020

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