Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 200
10 AU-C 315 Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement
ОглавлениеStep 1. Perform Risk Assessment Procedures
Step 2. Identification of Significant Risks
Step 3. Assessing the Risk of Material Misstatement
Examples of Matters to Consider When Obtaining an Understanding of the Entity and Its Environment
The Client’s Business: New Client
The Client’s Business: Continuing Client
Using a Risk-Based, Top-Down Approach to Evaluate Internal Control
