[AUD] Presumptions vs. Confirmation
- 미국회계사 공부
- 2020. 1. 1. 15:53
The presumption in favor of confirmation may be overcome in certain limited circumstances.
[예시]
The presumption is that an auditor will request confirmation of accounts receivable.
The presumption may be overcome if confirmations would be ineffective.
Ineffective comfimations라 함은?
Based on experience with similar engagements, responses are expected to be unreliable.
Based on prior years’ audit experience, response rates will be inadequate.
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