Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 204

Improperly assessing control risk as less than high without appropriately testing controls accounted for 13% of the violations. Auditors are reminded not to reduce control risk to less than high without appropriately testing the relevant controls. Reducing control risk to less than maximum can only be done if the auditors have tested controls and are comfortable relying on their operating effectiveness.