Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 164

 The issues involved, and related judgments made, in formulating particularly sensitive financial statement disclosures (for example, disclosures related to revenue recognition, going concern, subsequent events, and contingency issues)

 The overall neutrality, consistency, and clarity of the disclosures in the financial statements