Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 225

When making risk assessments, the auditor should identify the controls that are likely to either prevent or detect and correct material misstatements in specific assertions.

Individual controls often do not address a risk completely in themselves. Often, only multiple control activities, together with other components of internal control (for example, the control environment, risk assessment, information and communication, or monitoring), will be sufficient to address a risk. For this reason, when determining whether identified controls are likely to prevent or detect and correct material misstatements, the auditor generally considers controls in relation to significant transactions and accounting processes (for example, sales, cash receipts, or payroll), rather than ledger accounts.