Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 257

As the planned level of assurance increases, the auditor should seek more reliable or more extensive audit evidence about the operating effectiveness of controls. (AU-C 330.09) For example, if the auditor has determined that, for a particular assertion, substantive procedures alone will not be sufficient, then the auditor would want to select tests of controls that will provide more reliable audit evidence.

When designing tests of controls, the auditor should consider the need to obtain audit evidence supporting the effective operation of controls directly related to the relevant assertion, as well as other indirect controls on which those controls depend. (AU-C 330.10) For example, if the auditor tests an IT application control, he or she should consider the need to test the IT general controls upon which the effective operation of the application control depends.