Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 171
REQUIREMENTS Determining Whether Deficiencies in Internal Control Have Been Identified
ОглавлениеThe auditors must determine whether, on the basis of the audit work performed, they have identified one or more deficiencies in internal control. (AU-C 265.08)
