Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 236

Section 315 does not provide any definitive guidance on how auditors can most effectively and efficiently comply with the requirement to evaluate control design on every engagement. However, auditors of nonpublic companies would be well served to apply the lessons learned by auditors of public companies who have been required to audit their clients’ internal controls ever since the Sarbanes-Oxley Act became effective.