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2. If an auditor finds any misstatements or deviations in planned procedures: a. the auditor should not revise the risk assessment. b. the auditor
2. If an auditor finds any misstatements or deviations in planned procedures: a. the auditor should not revise the risk assessment. b. the auditor should continue with procedures as planned. c. the auditor should consider the reason for the misstatement or deviation. d. the auditor does not have to consider the need to perform further audit procedures.
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Horngrens Accounting
Authors: Tracie L. Miller Nobles, Brenda L. Mattison, Ella Mae Matsumura
10th edition
133117413, 978-0133129519, 133129519, 978-0133129557, 133129551, 978-0133117561, 133117561, 978-0133117417
