Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 138

AU-C Section 250.10 states that:

The objectives of the auditor are to

1 obtain sufficient appropriate audit evidence regarding material amounts and disclosures in the financial statements that are determined by the provisions of those laws and regulations generally recognized to have a direct effect on their determination (see paragraph .06a),

2 perform specified audit procedures that may identify instances of noncompliance with other laws and regulations that may have a material effect on the financial statements (see paragraph .06b), and

3 respond appropriately to noncompliance or suspected noncompliance with laws and regulations identified during the audit.

(AU-C Section 250.10)