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Al utilizar ayudas prcticas estandarizadas de terceros, los auditores deben: Evite modificar los procedimientos...

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Accounting

Al utilizar ayudas prcticas estandarizadas de terceros, los auditores deben:

Evite modificar los procedimientos recomendados.

Modificar o agregar procedimientos de acuerdo con los hechos y circunstancias especficos de los trabajos de auditora.

Modifique o agregue procedimientos, pero solo cuando las ayudas prcticas no estn diseadas para la industria del cliente.

Modifique o agregue procedimientos, pero solo cuando las ayudas prcticas estn desactualizadas.

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