Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 12

AU-C 200 describes the auditor’s overall responsibilities when conducting a GAAS audit, including the auditor’s overall objectives and the nature and scope of the audit. Also included in AU-C 200 are the scope, authority, and structure of GAAS. (AU-C 200.01)