Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 54

The audit firm must establish a monitoring process. Policies and procedures should provide reasonable assurance that the above elements of quality control are suitably designed and effectively applied. (AU-C 220.24) Monitoring involves:

1 Relevant and adequate policies and procedures that are complied with by members of the firm

2 Appropriate guidance and practice aids

3 Effective professional development activities