Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 65

The auditor may find it necessary to not perform a required procedure. If so, the auditor should document the reason for the departure and how alternative procedures enabled the auditor to fulfill the objectives of the audit. (AU-C 230.13)

This documentation is required only if the required procedure is relevant to the audit. For example, if the entity does not have an internal audit function, procedures in AU-C 610 would not be relevant.