Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 221

The auditor should obtain sufficient knowledge of the major types of activities that the entity uses to monitor internal control over financial reporting, including the internal audit function—how it works, its responsibilities, and how it fits into the organization and sources of information used in the monitoring activities. (AU-C 315.23–.25)