Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 35

If the client requests a change in the terms, the auditor must ensure that there is a reasonable justification for the change. So, too, if prior to completion of an audit, the client requests a change to an engagement with a lower level of assurance, the auditor must be satisfied that a reasonable justification for doing so exists. (AU-C 210.14 and .15)

Certain factors may warrant a change in the terms of engagement for a recurring engagement. These might include, for example, changes in:

 Management or ownership,

 Legal or regulatory requirements,

 The size of the entity, or

 The financial reporting framework.

(AU-C 210.A33)

If the terms are changed, the auditor and management should document in writing the mutually agreed-upon change. (AU-C 210.16) If, however, the auditor concludes there is no reasonable justification for a change in terms, and management does not allow the auditor to continue the original audit, the auditor must take these three steps:

1 Withdraw from the engagement.

2 Communicate the situation to those charged with governance.

3 Determine whether the auditor has any legal, contractual, or other obligation to report the circumstances to owners, regulators, or other parties.

(AU-C 210.17)