Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 85

AU-C 240 focuses on the auditor’s responsibility for fraud in a financial statement audit. AU-C 240 complements and expands on guidance in AU-C 315 and 330 regarding risks of material misstatements. (AU-C 240.01)