Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 144

The auditor should consider the quantitative and qualitative aspects of the noncompliance. Loss contingencies resulting from noncompliance that may be required to be disclosed should be evaluated similar to other loss contingencies. (AU-C 250.A21)

The auditor should consider the implications of noncompliance for the rest of the audit, particularly whether the auditor can rely on client representations. Factors to consider include the relationship of the perpetration and concealment, if any, of the noncompliance to specific control procedures and the level of management or employees involved. (AU-C 250.A24)

Even when the noncompliance is not material to the financial statements, the auditor may decide to withdraw from the engagement when the client does not take the remedial action the auditor considers necessary in the circumstances. (AU-C 250.A25)