Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 217

The auditor should obtain a sufficient knowledge of the control environment to understand management’s and the board of directors’ attitudes, awareness, and actions concerning the environment. (AU-C 315.15) Control environment factors include:

 Communication and enforcement of integrity and ethical values

 Commitment to competence

 Characteristics of those charged with governance

 Management’s philosophy and operating style

 Organizational structure

 Assignment of authority and responsibility

 Human resources policies and practices

(AU-C 315.A79)

NOTE: The auditor should concentrate on the substance of controls (established and acted upon), not their form.