Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 140

In general, the procedures in this section are designed to help the auditor identify material misstatement due to noncompliance with laws and regulations. Noncompliance with laws and regulations is so diverse that articulating the auditor’s responsibility for their detection and reporting has proven to be very complex. The auditor is not responsible for preventing or detecting noncompliance with laws or regulations. (AU-C 250.04) Some laws and regulations, such as the Internal Revenue Code regulations concerning income tax expense, clearly fall within the auditor’s expertise, and the audit of financial statements normally includes testing compliance with such laws and regulations. Other laws and regulations, such as those on occupational safety and health or food and drug administration, are clearly outside the auditor’s expertise and are not susceptible to testing by customary auditing procedures. (AU-C 250.05)