Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 229

There are certain economic conditions that significantly influence the industry and the business of the client. The auditor should be aware of these conditions and should consider them when planning the audit. Some economic factors that might affect client operations and, therefore, should be considered in planning an audit include:

1 Interest rates and availability of financing

2 Unemployment rates

3 Money supply

4 Foreign currency exchange rates and contracts

5 Tariff trade restrictions

6 Government regulations and legislation

7 Overall business conditions—depression, recession, inflation