Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 93

In addition to performing procedures required under Section 315, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatements, the auditor should obtain information needed to identify the risks of material misstatement due to fraud by:

 Asking management and others within the entity about their views on the risk of fraud and how such risks are addressed.

 Considering unusual or unexpected relationships identified by analytical procedures performed while planning the audit.

 Considering whether any fraud risk factors exist.

 Considering other information that may be helpful in identifying fraud risk.