Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 72
Client Preparation of Audit Documentation
ОглавлениеIt is advisable to have the client’s employees prepare as much as possible of the auditor’s audit documentation. This increases the efficiency of the audit. The auditor should identify the audit documentation as “Prepared by the Client” (PBC) and note the auditor who reviewed the client-prepared audit documentation. The preparation of audit documentation by the client does not impair the auditor’s independence. However, the auditor should test the information in client-prepared audit documentation.
