Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 254

The overall responses to financial-statement-level risks of material misstatement may include:

 Emphasizing to the audit team the need to maintain professional skepticism in gathering and evaluating audit evidence.

 Assigning more experienced staff or those with specialized skills.

 Using specialists.

 Providing more supervision.

 Incorporating additional elements of unpredictability in the selection of further audit procedures.

 Making general changes to the nature, timing, or extent of further audit procedures, such as performing substantive procedures at period end instead of at an interim date.

(AU-C 330.A1)