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AU-C 315: Understanding the Entity and Risks
Manage episode 153306021 series 1087471
Today the topic of our podcast is Auditing Standard AU-C 315, which discusses the requirement that the auditor understand the entity being audited and its internal control and requires that the auditor identify risks at the financial statement level and at the relevant assertion level. We’ll answer such questions as, What should we understand about the entity? How should we perform our risk assessment? What has to be documented?
To provide background to our conversation, we’ll relate the discussion to our previous two podcast episodes which discussed the overall objectives and conduct of an audit as well as the requirements related to planning an audit.
11 tập
Manage episode 153306021 series 1087471
Today the topic of our podcast is Auditing Standard AU-C 315, which discusses the requirement that the auditor understand the entity being audited and its internal control and requires that the auditor identify risks at the financial statement level and at the relevant assertion level. We’ll answer such questions as, What should we understand about the entity? How should we perform our risk assessment? What has to be documented?
To provide background to our conversation, we’ll relate the discussion to our previous two podcast episodes which discussed the overall objectives and conduct of an audit as well as the requirements related to planning an audit.
11 tập
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