Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 118

Situation 3

Оглавление

Any Fraud Not Involving Senior Management for All Clients (Public and Nonpublic)

Auditor should:

 Evaluate the implications for other aspects of the audit, especially organizational positions of persons involved.

 Bring to the attention of, and discuss with, the appropriate level of management (even if inconsequential).

 Communicate the matter to those charged with governance unless the matter is clearly below the communication threshold previously agreed to by the auditor and those charged with governance.

 Consider whether any risk factors identified represent reportable conditions (Section 265).

Wiley Practitioner's Guide to GAAS 2020

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