Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 267

When performing principal substantive tests at an interim date, the primary control focus is on asset safeguarding and controls that address the completeness assertion. If the design of these controls is not effective, then the substantive tests related to existence and completeness assertions should be applied at year-end.

Keep in mind that this consideration is tied to specific assertions, not to the overall account. For example, confirmation of receivables does not address the completeness assertion, which means that receivables could be confirmed at an interim date even if controls to address completeness were not effectively designed. However, the auditor would still need to consider the nature, timing, and extent of further audit procedures related to the completeness assertion.