Performing Audit Procedures in Response to Assessed Risks
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چکیده
.01 This section establishes standards and provides guidance on determining overall responses and designing and performing further audit procedures to respond to the assessed risks of material misstatement1 at the financial statement and relevant assertion levels in a financial statement audit, and on evaluating the sufficiency and appropriateness of the audit evidence obtained. In particular, this section provides guidance about implementing the third standard of field work, as follows:
منابع مشابه
Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained
.01 This section addresses the auditor's responsibility to design and implement responses to the risks of material misstatement identified and assessed by the auditor in accordance with section 315,Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement, and to evaluate the audit evidence obtained in an audit of financial statements. Section 700, Forming an...
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