Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 228
Examples of Matters to Consider When Obtaining an Understanding of the Entity and Its Environment
ОглавлениеThe extent of the auditor’s planning depends on the nature of the client and the experience of the auditor with that client. For example, planning for the audit of a new client is more extensive than planning for the audit of an existing client. When planning an audit, the auditor should consider the following:
The economy
The client’s industry
The client’s business
Firm requirements
These factors are in Appendix A of AU-C 315.A156 and are discussed next. All factors are not appropriate for every audit. The size and complexity of the client determine which factors are relevant.
