Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 211

If certain conditions are met, the auditor may use information obtained in prior periods as audit evidence in the current period audit. However, when the auditor intends to use information from prior periods in the current period audit, the auditor should determine whether changes have occurred that may affect the relevance of the information for the current audit. (AU-C 315.10) To make this determination, the auditor should make inquiries and perform other appropriate audit procedures, such as walk-throughs of systems. (AU-C 315.A20)