Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 97

The auditor should understand how those charged with governance oversee the entity’s assessment of fraud risks and the mitigating programs and controls. (AU-C 240.20) The auditor should make the following inquiries of those charged with governance:

 What are those charged with governance’s (or the audit committee’s or at least the chair’s) views of the risk of fraud?

 Do they know about actual, alleged, or suspected fraud in the entity?

(AU-C 240.21)