[AU-C 330][F/S Level] Overall Responses

Overall responses apply to the assessed RMMs at the financial statement level.

 

The following are examples of overall responses:

(1) An emphasis on professional skepticism in evidence gathering and evaluation;

(2) increased supervision;

(3) assignment of staff with greater experience or expertise;

(4) greater unpredictability in the choice of further audit procedures; and

(5) changing the nature, timing, and extent of audit procedures, such as modifying the nature of a procedure to obtain more persuasive evidence (AU-C 330).