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Prakses vadlīnijas: Engagement Planning: Assessing Fraud Risks

Engagement Planning: Assessing Fraud Risks is a practical tool to help internal auditors plan an audit engagement in conformance with Standards 2210.A1 and 2210.A2. It provides a brief overview of the characteristics of fraud, followed by a description of how to assess fraud risks and incorporate the information into an engagement. Access the new supplemental guidance now.

 

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