Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 87

The objectives of the auditor under AU-C Section 240 are to:

1 Identify and assess the risks of material misstatement of the financial statements due to fraud;

2 Obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud, through designing and implementing appropriate responses; and

3 Respond appropriately to fraud or suspected fraud identified during the audit.

(AU-C 240.10)