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17. SAS No. 99, denetinin, mali tablolarn hata veya hile kaynakl nemli yanllk ierip iermediine dair makul gvence elde etmek iin denetimi planlama ve gerekletirme

17. SAS No. 99, denetinin, mali tablolarn hata veya hile kaynakl nemli yanllk ierip iermediine dair makul gvence elde etmek iin denetimi planlama ve gerekletirme sorumluluunun olduunu belirtir. SAS No. 99 ayrca aadakilerin tmn gerektirir:

A. Hile kaynakl nemli yanllk risklerini belirlemek iin gerekli bilgilerin elde edilmesi.

B. Dolandrclk nleme plannn hazrlanmas.

C. Dolandrcln tanm ve zellikleri.

D. Mesleki phecilik uygulamann nemi.

e. Yukardakilerin hibiri.

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