Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 234

For a continuing client, information about the business is obtained from the following:

1 Client’s permanent file

2 Prior year’s audit documentation

3 Prior year’s audit team

4 Client’s current year budgets

5 Client’s current year interim financial statements

6 Members who had professional assignments with the client during the year; these assignments include the following:Review of interim financial statementsIncome tax planningSystems and other consulting services

7 Discussions with client management