Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 220

The auditor should obtain an understanding of those control activities that are relevant to the audit. (AU-C 315.21) Control activities are relevant to the audit if they are related to significant risks, as discussed later in this section. Examples of specific control activities include:

 Authorization

 Performance reviews

 Information processing

 Physical controls

 Segregation of duties (e.g., assigning different people the responsibility for authorizing transactions, recording transactions, and maintaining custody of assets)

(AU-C 315.A99)

The auditor should also obtain an understanding of the process of reconciling detail to the general ledger for significant accounts. (AU-C 315.21)