Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 122

The entity’s risk assessment process (as described in the separate chapter on AU-C 315) should include the consideration of fraud risk. With an aim toward reducing fraud opportunities, the entity should take steps to:

 Identify and measure fraud risk.

 Mitigate fraud risk by making changes to the entity’s activities and procedures.

 Implement and monitor an appropriate system of internal control.