- 9 julio, 2017
- Publicado por: Administrador
- Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
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This section establishes standards and provides guidance about implementing
the second standard of field work, as follows:
The auditor must obtain a sufficient understanding of the entity and its environment,
including its internal control, to assess the risk of material misstatement
of the financial statements whether due to error or fraud, and to design
the nature, timing, and extent of further audit procedures.