Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 22

The auditor is responsible for planning, conducting, and reporting the results of an audit according to GAAS.² GAAS provide the standards for the auditors’ work in fulfilling their objectives. Each AU-C section contains objectives that provide a link between the requirements and the overall objectives of the auditors. Auditors should have sufficient knowledge of the AU-C sections to determine when they apply and should be prepared to justify departures from them.