Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 180

Appropriateness of Identifying No Significant Deficiencies or No Material Weaknesses in an Interim Communication

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In the scenarios in these interpretations, the auditor should not issue a written communication stating that no significant deficiencies were identified during an audit as of an interim date, only at the end of an audit. (AU-C 9265.09)

Wiley Practitioner's Guide to GAAS 2020

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