Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 95

The auditor should make the following inquiries of appropriate individuals within the internal audit function:

 What are their views on the risk of fraud?

 Have they performed procedures to identify or detect fraud during the year?

 Has management satisfactorily responded to any finding from procedures performed to identify or detect fraud?

 Are they aware of any actual, suspected, or alleged fraud?

(AU-C 240.19)