Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 51

The engagement partner is also responsible for ensuring that team members undertake consultation on matters outside their expertise. This consultation may be with other team members, other audit firm staff, or experts outside the firm. The partner must be satisfied with the consultations in terms of nature and scope and that the conclusions are understood and have been implemented. (AU-C 220.20)