Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 199

The following examples illustrate the nature, timing, and extent of resources:

 The selection of the engagement team (including, when necessary, the engagement quality control reviewer; see AU-C Section 220, Quality Control for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards) and the assignment of audit work to the team members, including the assignment of appropriately experienced team members to areas in which there may be higher risks of material misstatement.

 Engagement budgeting, including considering the appropriate amount of time to set aside for areas in which there may be higher risks of material misstatement.