Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 66
Factors to Consider in Determining the Nature and Extent of Audit Documentation
ОглавлениеThe auditor should consider the following factors in determining the nature and extent of the documentation for an audit area or auditing procedure:
The size and complexity of the entity
The risk of material misstatement associated with the assertion, or account or class of transactions
The extent of judgment involved in performing the work and evaluating results
The nature of the auditing procedure
The significance of evidence obtained to the tested assertion
The nature and extent of identified exceptions
The need to document a conclusion or basis for a conclusion not readily determinable from the documentation of the work performed
The methodologies or tools used
(AU-C 230.A4)
