Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 139

Management and those charged with governance have the responsibility for the entity’s operations complying with laws and regulations including financial statement reports. (AU-C 250.03) Procedures to aid management in complying with laws and regulations include:

 Monitoring legal requirements

 Ensuring that procedures are designed to meet requirements

 Operating systems of internal controls

 Following a code of conduct

 Employing legal advisers

 Maintaining documentation of the laws and regulations with which the entity must comply

(AU-C 250.A2)