Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 96

The auditor should also ask others within the entity whether they are aware of actual or suspected fraud, using professional judgment to determine to whom these inquiries are made and how extensive the inquiries should be. The following are examples of people who may provide helpful information and, therefore, to whom the auditor may wish to consider directing inquiries:

1 Anyone at varying levels of authority with whom the auditor deals during the audit, such as when the auditor is obtaining an understanding of the entity’s internal controls, observing inventory, performing cutoff procedures, or getting explanations for fluctuations noted during analytical procedures

2 Operating staff not directly involved in financial reporting

3 Employees involved in initiating, recording, or processing complex or unusual transactions

4 In-house legal counsel

(AU-C 240.A19)