April 2018
Beginner to intermediate
880 pages
28h 54m
English
| Source | Statement on Auditing Standards (SAS) 122. |
Source: AU-C 505.06
AU-C Section 505.05 states that:
…the objective of the auditor, when using external confirmation procedures, is to design and perform such procedures to obtain relevant and reliable audit evidence.
AU-C 330.20 requires ...