Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 189

The auditor should establish and document the overall audit strategy for the audit. (AU-C 300.07)

The overall audit strategy involves the determination of:

 The characteristics of the audit that define its scope

 The reporting objectives of the engagement related to the timing of the audit and the required communications

 Important factors that determine the focus of the audit team’s efforts

 Factors to be considered from preliminary work or previous engagements

 Nature, timing, and resources needed

(AU-C 300.08)

The audit strategy helps the auditor determine the resources necessary to perform the engagement.