Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 53

If differences of opinion arise among firm personnel about accounting or auditing issues in an audit, the engagement team should follow the firm’s policies and procedures. (AU-C 220.23) Procedures to consider may include:

1 Consultation to attempt resolution

2 Documentation of an assistant’s disagreement, if he or she wants to be disassociated from the final resolution

3 Documentation of the basis for the final resolution