Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 84

Scope

Definitions of Terms

Objectives of AU-C Section 240

Requirements

Description and Characteristics of Fraud

Responsibilities of the Auditor

Professional Skepticism

Engagement Team Discussion about Fraud (Brainstorming)

Obtaining Information Needed to Identify Fraud Risks

Identifying Fraud Risks

Assessing Identified Risks

Responding to the Results of the Assessment

Evaluating Audit Evidence

Communication about Possible Fraud to Management and Those Charged with Governance

Documentation

Antifraud Programs and Controls

AU-C 240 Illustrations