Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 244

The following questionnaire will help the auditor assess risk. The existence of a condition covered by the questionnaire does not mean errors or fraud have occurred; it is a warning sign indicating increased risk in the audit areas affected. The questionnaire should be modified in accordance with the size and complexity of the entity.