Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 64

The auditor should document significant audit findings or issues, actions taken to address them (including additional evidence obtained), and the basis of the conclusions reached. (AU-C 230.11) Significant audit findings or issues include:

 Matters that are both significant and involve the appropriate selection, application, and consistency of accounting principles with regard to the financial statements, including related disclosures. Such matters often relate to (1) accounting for complex or unusual transactions or (2) estimates and uncertainties, and the related management assumptions, if applicable.Results of auditing procedures that indicate that the financial statements or disclosures could be materially misstated or that the auditing procedures need to be significantly modified.Circumstances that cause significant difficulty in applying necessary auditing procedures.Other findings that could result in a modified auditor’s report.(AU-C 230.A10)

The auditor should document discussions with management and those charged with governance, including when and with whom, about significant findings. (AU-C 230.11)