Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 261

In some circumstances, the auditor may perform substantive procedures as of an interim date, which increases the risk that misstatements that exist at the period end will not be detected by the auditor. Therefore, when substantive tests are performed at an interim date, the auditor should perform further substantive procedures or substantive procedures combined with tests of controls to cover the period between the interim tests and period end. (AU-C 330.23)

When considering whether to perform substantive procedures at an interim date, the auditor should consider factors such as:

 The control environment and other relevant controls

 The availability of information at a later date that is necessary for the auditor’s procedures

 The objective of the substantive procedure

 The assessed risk of material misstatement

 The nature of the class of transactions or account balance and relevant assertions

 The auditor’s ability to reduce detection risk for misstatements that exist at the period end by performing substantive procedures or substantive procedures combined with tests of controls to cover the remaining period

(AU-C 330.A61)

If the auditor detects misstatements at an interim date, the auditor should consider modifying the planned nature, timing, or extent of the substantive procedures covering the remaining period. (AU-C 330.24)