Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 59

AU-C Section 230.05 states that:

The objective of the auditor is to prepare documentation that provides

1 a sufficient and appropriate record of the basis for the auditor’s report; and

2 evidence that the audit was planned and performed in accordance with GAAS and applicable legal and regulatory requirements.

(AU-C Section 230.05)