- 9 julio, 2017
- Publicado por: Administrador
- Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
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The first standard of field work states, «The auditor must adequately
plan the work and must properly supervise any assistants.» This section establishes
standards and provides guidance to the independent auditor conducting
an audit in accordance with generally accepted auditing standards on the considerations
and activities applicable to planning and supervision. Planning and
supervision continue throughout the audit.