Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 235

The in-charge auditor and the staff member who will supervise the audit should visit the client before beginning the audit to determine the following:

1 Change in product line

2 Addition or deletion of factories, offices, warehouses, or showrooms

3 Addition of new administrative departments

4 Acquisition of subsidiaries

5 Existence of new or continuing related parties

6 Changes in production or distribution methods

7 Changes in sources of financing

8 Changes in internal control

9 Acquisition of new office equipment, such as computers

10 Changes in key personnel

11 New long-term commitments, such as:LeasesEmployment contracts

12 Adoption of employee compensation and benefit plans