Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 223

For some risks it is not possible or practicable to reduce detection risk to an acceptably low level with audit evidence obtained only from substantive procedures. (AU-C 315.31) Examples of such situations include:

 An entity that conducts its business using IT to initiate orders for the purchase and delivery of goods based on predetermined rules of what to order and in what quantities, and to pay the related accounts payable based on system-generated decisions initiated upon the confirmed receipt of goods and terms of payment.

 An entity that provides services to customers via electronic media and uses IT to create a log of the services provided to its customers, to initiate and process its billings for the services, and to automatically record such amounts in the accounting records.