Flashcards in compliance audits Deck (5)
Understand the circumstances in which AU 935 (SAS No. 117), "Compliance Audits," is applicable, along with the auditor's responsibilities under this SAS.
objective of compliance audit
express opinion of applicable compliance requirements
identify requirements that are supplementary to gaas and gagas
should perform _____ to obtain an understanding of the applicable compliance requirements, and internal control over compliance.
risk assessment procedures
should assess the risk of material noncompliance (pervasive)
auditor should identify andy
supplementary audit requirements