Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 42

AU-C Section 220.08 states that:

The objective of the auditor is to implement quality control procedures at the engagement level that provide the auditor with reasonable assurance that

1 the audit complies with professional standards and applicable legal and regulatory requirements and

2 the auditor’s report issued is appropriate in the circumstances.

(AU-C Section 220.08)