Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 255

The auditor should design and perform further audit procedures whose nature, timing, and extent are responsive to and clearly linked with the assessment of the risk of material misstatement. (AU-C 330.06) In designing further audit procedures, the auditor should consider matters such as:

 The significance of the risk.

 The likelihood that a material misstatement will occur.

 The characteristics of the class of transactions, account balance, or disclosure involved.

 The nature of the specific controls used by the entity, in particular whether they are manual or automated.

 Whether the auditor expects to obtain audit evidence to determine if the entity’s controls are effective in preventing or detecting material misstatements.

(AU-C 330.07)

Regardless of the audit approach selected, the auditor should design and perform substantive procedures for all relevant assertions related to each material class of transactions, account balance, and disclosure.