Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 188

It’s important for the engagement partner and other key members of the engagement team to be involved in planning the audit. (AU-C 300.05) The auditor should perform the following activities at the beginning of the current audit engagement:

 Perform procedures regarding the continuance of the client relationship and the specific audit engagement. (AU-C 220)

 Evaluate the auditor’s compliance with ethical requirements, including independence. (AU-C 220)

 Establish the terms of the engagement. (AU-C 210)

(AU-C 300.06)

The purpose of performing these preliminary engagement activities is to consider any events or circumstances that either may adversely affect the auditor’s ability to plan and perform the audit or may pose an unacceptable level of risk to the auditor.